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NY 891931

November 10, 1993

CLA-2-42:S:N:N6:341 891931


TARIFF NO.: 4202.12.0030

Mr. Thomas E. Bernstein
Leeds Leather Products
4431 William Penn Highway
Murrysville, PA 15668

RE: The tariff classification of a leather attache case from China.

Dear Mr. Bernstein:

In your letter dated October 28, 1993, you requested a tariff classification ruling for a leather attache case.

The submitted sample, Leeds style 1000-97, identified as an One" attache, is a leather attache case designed with a removable interior desktop. Underneath the desktop are two elastic straps designed to hold other business accessories in place while traveling. The interior also has pockets to contain business papers, pens and other related business items. The case measures approximately 18" x 13" x 4 1/2". It is secured by means of two metal combination lock closures.

The applicable subheading for Leeds style 1000-97, the attache case of leather, will be 4202.12.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels 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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