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NY 867145

September 30, 1991

CLA-2-42:S:N:N3G:341 867145

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.11.0030

Mr. Albert Manopla
Tempo Enterprises, Inc.
1198 West 23rd Street
Hialeah, FL 33010

RE: The tariff classification of lady's leather briefcases from Colombia.

Dear Mr. Manopla:

In your letter dated September 17, 1991, you requested a tariff classification ruling.

You have submitted a sample of style #6038, and photos of styles #6036, #6037, and #6039, all of which are lady's briefcases of leather with textile linings. Style #6038 features a briefcase interior, and measures approximately 16" x 11 1/2" x 4". It is designed with a back full width zippered storage pocket, and a smaller front storage pocket. It features double leather carrying handles that can also be worn on the shoulder as an option. It closes by means of a top textile zipper closure. Styles #6036, #6037, and #6039 are similar in design to style #6038. They are all said to be the same in size, and incorporates the same features. The items at issue are designed for the working woman.

The applicable subheading for style numbers 6038, 6036, 6037, and 6039, the lady's briefcases of leather, will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for attache cases, briefcases, school satchel, occupational luggage cases and similar containers, with outer surface of leather. The duty rate will be 8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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