United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0865644 - NY 0865857 > NY 0865644

Previous Ruling Next Ruling

NY 865644

August 22, 1991

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


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).


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: