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NY 809993




May 24, 1995

CLA-2-42:S:N:N6:341 809993

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.91.0030

Mr. Nelso Villamizar
Heywood & Associates
P.O. Box 309
Springville, UT 84663

RE: The tariff classification of a carrying case from Colombia (South America).

Dear Mr. Villamizar:

In your letter dated May 1, 1995, you requested a tariff classification ruling for a carrying case.

You have submitted a sample of a leather carrying case designed for a book. The item is not a book cover. The case has a textile lining and measures approximately 8" x 6" with 4" gussets. The item has a top leather carrying handle and a textile zippered closure around three sides of the case.

The applicable subheading for the carrying case of leather will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other, travel, sports and similar bags, with outer surface of leather, of composition leather or of patent leather. The rate of duty will be 6.3 percent ad valorem.

Goods classifiable under subheading 4202.92.0030, HTS, which have originated in the territory of Colombia, will be entitled to a 4.2 percent rate of duty under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

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
New York Seaport

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