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March 18, 1999

CLA-2-42:RR:NC:3:353 D88753

CATEGORY: CLASSIFICATION

TARIFF NO.: 4203.30.0000; 4202.31.6000

Mr. Juan Fernandez
MAO Mid-America Overseas, Inc.
1180 Mc Lester St., Suite #7
Elizabeth, New Jersey 07201

RE: The tariff classification of a leather belt and wallet from South Africa.

Dear Mr. Fernandez:

In your letter dated February 26, 1999, on behalf of Via La Moda Ltd., you requested a tariff classification ruling.

The submitted samples are a belt and a wallet consisting of ostrich leather. The belt has a metal buckle attached and the wallet has a zippered coin compartment, billfold and a place for credit cards. The samples will be return to you as requested.

The applicable subheading for the belt 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 rate of duty will be 2.7% ad valorem.

The applicable subheading for the wallet will be 4202.31.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases,...Handbags,...including those without a handle: Articles of a kind normally carried in the pocket or in the handbag: With outer surface of leather, of composition leather or of patent leather: Other.” The rate of duty will be 8% 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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