NY 865644: The tariff classification of wallets and handbags of leatherfrom Nigeria.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865644
                                   August 22, 1991               
                      

CLA-2-42:S:N:N3G:341 865644 

CATEGORY:  Classification

TARIFF NO.: 4202.31.6000; 4202.21.6000

Ms. Gertrude Chinegwundoh
34 Shakespeare Road
Herne Hill
London SE24 OLB, England

RE:  The tariff classification of wallets and handbags of leather
from           Nigeria.

Dear Ms. Chinegwundoh:

     In your letter dated July 7, 1991, you requested a tariff
classification ruling.  
     
     You have submitted two samples of fold-over leather wallets,
and a photo of four lady's handbags said to be constructed of
leather.  The wallets features several interior pockets in
addition to a bill fold section.  They measure approximately 7
1/2" x 4 1/2" folded.  Two of the handbags appear to be
drawstring handbags with leather patchwork designs; two appear to
be clutch handbags with leather patch work designs, that appears
to be secured by means of zippered closures.     

     Your samples are being returned as you requested.

     The applicable subheading for the wallets of leather will be
4202.31.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of a kind normally carried in
the pocket or in the handbag, with outer surface of leather,
other.  The duty rate will be 8 percent ad valorem.    

     The applicable subheading for the handbags of leather will
be 4202.21.6000, HTS, which provides for handbags, whether or not
with shoulder strap, including those without handle, with outer
surface of leather, other, if not valued over $20 each.  The duty
rate will be 10 percent ad valorem. 





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


                                                  Sincerely,

                                   
  
                                                  Jean F. Maguire
                                                  Area Director
                                                  New York
Seaport