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January 14, 1999

CLA-2-42:RR:NC:3:353 D85777

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.30.0000; 4203.30.0000; 7326.20.0050; 7326.90.8585

Mr. A. G. Rumbold
ARTEC Design & Mfg., Corp.
353 Wortley Rd.
London, On., N6C 3S1

RE: The tariff classification of a leather belt, leather beer cooler, leather key tag, leather keycase and leather coasters from Canada.

Dear Mr. Rumbold:

In your letter dated December 14, 1998 you requested a tariff classification ruling.

The submitted picture is that of leather belts, key tags, key cases, and a beer cooler. You also request classification for leather coasters for which no picture was submitted. The leather key tags have a exposed metal ring attached that holds the keys and the key cases have inner metal clips that hold the keys. The key case has a snap closure. You also request classification for a leather billfold, and change purses. We cannot provide the classification for these items without a sample. Please direct you letter and sample to NIS 342 Kevin Gorman.

The applicable subheading for the leather belts will be 4203.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Belts and bandoliers with or without buckles.” The general rate of duty will be 2.7% ad valorem.

The applicable subheading for the leather beer cooler and coasters will be 4205.00.8000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The general rate of duty will be Free.

The applicable subheading for the key tags will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of iron or steel wire, Other.” The general rate of duty will be 3.9% ad valorem.

The applicable subheading for the key cases will be 7326.908585 Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of iron or steel: Other: Other, Other.” The general of duty will be 2.9% ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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