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NY 896835



April 21, 1994

CLA-2-73:S:N:N3:115 896835

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.20.0050; 4205.00.8000

Mr. Bob Corrado
Intertrans Corporation
145 Hook Creek Blvd.
Valley Stream, NY 11581

RE: The tariff classification of leather handicrafts from Indonesia.

Dear Mr. Corrado:

In your letter dated April 14, 1994, you requested a tariff classification ruling, on behalf of your client, Sobco Inc., NY, NY.

The subject items are leather handicrafts in the shape of zippered jackets. Each jacket is approximately 3" in length. One of these leather mini-jackets has a steel wire key chain attached to it. The other has no such key chain attached.

The leather mini-jacket with the attached steel wire key chain is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel wire key chain imparts the essential character.

The applicable subheading for the leather mini-jacket will be 4205.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. The duty rate will be free of duty.

The applicable subheading for the leather mini-jacket with the attached key chain will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.7% ad valorem.

Articles classifiable under subheading 7326.20.0050, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

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