CLA-2-42:S:N:N3G:341 863916
Ms. Lisa Levaggi Borter
Adduci, Mastriani, Meeks & Schill
Attorneys At Law
330 Madison Avenue
New York, NY 10017
RE: The tariff classification of a checkbook clutch with
calculator from Hong Kong and/or Korea.
Dear Ms. Borter:
In your letter dated May 31, 1991, on behalf of Buxton,
Inc., you requested a tariff classification ruling.
The submitted sample, item #336-61e, "Cal Q Clutch", is a
lady's leather checkbook clutch measuring approximately 7" x 3
3/4". The item features several interior sections including a
billfold section, pockets for credit cards, and four plastic
inserts to contain photos etc.. The back of the wallet has a
full width zippered pocket. It closes by means of a flap with a
metal snap closure. A small credit card size calculator, which
is mounted into a specially shaped plastic frame, is inserted
into a fitted section of the clutch which would be incomplete
without the calculator. Your sample is being returned as you
requested.
The applicable subheading for item #336-61e, the leather
clutch with calculator, 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.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport