CLA-2-42:S:N:N3G:341 869117
Mr. Christan Kramer
C.Z. Leathersmith
P.O. Box 92596
Milwaukee, WI 53202
RE: The tariff classification of leather wallets and leather
belts from China.
Dear Mr. Kramer:
In your letter dated November 17, 1991, you requested a
tariff classification ruling on leather wallets and leather
belts.
You have submitted five samples, item numbers 8A27, 8A70,
8A71, C/D 1.0 and C/D 1.1.
Items #8A27, #8A70 and #8A71, are men's fold-over wallets
constructed with an exterior surface of snake skin leather with
vinyl trim. They are designed to be carried in the hip or breast
pocket. The interiors are designed with billfold sections,
credit card pockets, business cards slots, photo sections, etc..
Item #C/D 1.0 is a lady's belt and item #C/D 1.1 is a man's
belt. Both items are constructed with an exterior surface of
snake skin leather with vinyl backings. Both items are designed
with brass-look slip catch
buckles.
Your samples are being returned as you requested.
The applicable subheading for items #8A27, #8A70 and #8A71,
the men's wallets of snake skin leather, will be 4202.31.3000,
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 reptile
leather. The duty rate will be 4.7 percent ad valorem.
The applicable subheading for items #C/D 1.0 and #C/D 1.1,
the belts of snake skin leather, will be 4203.30.0000, HTS, which
provides for articles of apparel and accessories, of leather or
composition leather: Belts and bandoliers with or without
buckles. The duty rate will be 5.3 percent ad valorem.
Please Note: Imported items of reptile leather must be in
compliance with The Fish and Wildlife Services Regulations and
Requirements.
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