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NY 877896




October 1, 1992

CLA-2-42:S:N:N3H:341 877896

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.32.1000

Mr. Thomas Bernstein
Vice President
Leeds Leather Products
4431 William Penn Highway
Murrysville, Pa. 15668

RE: The tariff classification of item 0900-04 from China and/or. Hong Kong.

Dear Mr. Bernstein:

In your letters dated June 17 and July 29, 1992, you requested a tariff classification ruling. A sample was subsequently submitted to this office on September 4, 1992.

The subject item is identified as style number 0900-04 and is described as a "checkbook agenda" The item is essentially a wallet which is designed to contain a checkbook, a telephone/address book and a note pad. There are pockets for a small calculator credit cards and a coin pocket. The article is bifold in design and the left and right interior covers contain a billfold into which currency is placed. The wallet is manufactured of a textile material which has been coated with a plastics material. The plastics material, which simulates an imitation leather, constitutes the exterior surface of the wallet. Although the combination of the wallet and the two books does form a composite, it is the wallet which forms the essential character of the article. This article is distinct from other articles which are primarily an address book/diary.

The applicable subheading for item 0900-04 will be 4202.32.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of the kind normally carried in the pocket or in the handbag, with outer surface of plastic sheeting, of reinforced or laminated plastics. The duty rate will be 12.1 cents per kilogram and 4.6 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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