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NY E87358




September 30, 1999

CLA-2-42:RR:NC:341:E87358

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.31.6000; 4202.91.0090

Mr. J.M. Abrahams
Phil Patterson, Corp
4521 Fleur Dr., Suite "F"
Des Moines, IA 50321

RE: The tariff classification of leather wallets and a leather pharmaceutical case from China.

Dear Mr. Abrahams:

In your letter dated September 13, 1999, on behalf of Air-Tex Corporation (Div of Norwood Promotional) you requested a tariff classification ruling.

The samples submitted with your request are identified as "a sample wallet, card carriers (2), and a travelers pharmaceutical kit". (Style numbers were not included in your request). The items are a billfold, zippered travel wallets (2), and a zippered pharmaceutical case. Each has an exterior surface of leather.

The billfold is a bi-fold wallet with an interior that consists of multiple currency slots, a credit card holder and a pen holder.

The zippered travel wallets are each secured by a zip-around closure. The interior of each consists of multiple credit card slots, currency slots, a vinyl window for an ID card, and a zippered slot for papers. The interior of one of the travel wallets also includes a coin purse with a front flap and center snap closure and a pen holder.

The zippered pharmaceutical case consists of two zippered compartments, both of which contain an open slot on one side of the compartment, and a nylon pouch on the other. The front zippered compartment also contains two small, empty plastic bottles with twist-off caps. The zippered pharmaceutical case with the plastic bottles are considered a set pursuant to General Rule of Interpretation (GRI) 3(b). Both share the common purpose of providing storage, protection, and portability for items carried therein. The pharmaceutical case imparts the essential character of the set.

The applicable subheading for the billfold and zippered travel wallets 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, of composition leather or of patent leather, other. The rate of duty will be 8% ad valorem.

The applicable subheading for the zippered pharmaceutical case with plastic bottles will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for gun cases, holsters, and similar containersother, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 4.5% ad valorem.

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. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-637-7091.

Sincerely,

Robert B. Swierupski
Director,

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