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NY 889579

September 15, 1993

CLA-2-42:S:N:N6:341 889579


TARIFF NO.: 4202.11.0030

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

RE: The tariff classification of a portfolio gift set from China.

Dear Mr. Weiner:

In your letter dated August 23, 1993, you requested a tariff classification ruling for a portfolio gift set.

The sample submitted, identified as Leeds style 1000-93 "Writing Pad Gift Set", is a leather portfolio containing a removable pad, style 1000-10, and a pocket organizer identified as style 1000-02a. You have stated that the gift set will be imported together in a single gift box and sold at retail sale as a set. For classification purposes the submitted sample will be classified as a set. The portfolio will impart the essential character.

The applicable subheading for Leeds style 1000-93, the leather portfolio with the pocket organizer as a set, 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.


Jean F. Maguire
Area Director

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