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NY A85556

July 29, 1996

CLA-2-42 SE:C:D G02 A85556


TARIFF NO.: 4202.91.0030

Robert C. Miller
Cortez Customhouse Brokerage Company
4950 West Dickman Road
Battle Creek, Michigan 49015

RE: The tariff classification of a leather travel organizer from China, Taiwan, or other Far Eastern countries

Dear Mr. Miller:

In your letter dated July 1, 1996 you requested a tariff classification ruling on behalf of your client, Omega Casting Incorporated of Battle Creek, Michigan.

The item which Omega Casting Inc. intends to import is a travel organizer composed primarily of and having an outer surface of cow leather. The organizer has a zippered closure around three edges, multiple interior open top pockets and card slots, and a zippered interior compartment and pocket. It measures approximately 10 1/2 x 1 1/2 x 6 inches when in the closed position.

The applicable subheading for the leather travel organizer will be 4202.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags with outer surface of leather. The rate of duty will be 5.9 percent ad valorem if produced in China, Taiwan, or other Far Eastern countries having most-favored nation status (column 1 countries). The rate of duty will be 35 percent ad valorem if produced in countries not having most-favored nation status (column 2 countries such as Vietnam).

In your letter you indicate that sting ray, sheep, pig, ostrich, or kangaroo leather may also be used to manufacture the product. It would be advisable for you to check with the U.S. Fish & Wildlife Service in order to ascertain the admissibility and clearance requirements for products made from the leather of non-domestic animals. The classification and duty rate would be the same as for the identical item made from cow leather.

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.


Artis M. Morgan, Jr.
Port Director

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