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NY 889678




CLA-2-42:S:N:N6:341 889678

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.11.0030

Mr. Bruce Weiner
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668

RE: The tariff classification of leather portfolios from China.

Dear Mr. Weiner:

In your letter dated August 23, 1993, you requested a tariff classification ruling for leather portfolios.

The samples submitted, style numbers 0700-07 and 0700-27, identified as "Nappa Leather Portfolios", are leather portfolios containing removable writing pads. The interiors are designed with pockets to contain business papers and other related business items. Both items are designed with 3- ring metal binders. The primary difference between the two are the paper inserts (calender, address book, etc.), clear plastic ruler and ball point pen included with the 0700-27. Both styles feature full-width exterior open pockets with retractable carrying handles. They are secured by means of textile zipper closures. For classification purposes style 0700-27 with its contents is classified according to GRI 3(b) as a composite. The portfolio imparts the essential character.

The applicable subheading for the leather portfolios, styles 0700-07 and 0700-27 with its contents, will be 4202.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attache cases, briefcases and similar containers, with outer surface of leather, of composition leather, or of patent 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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