The tariff classification of wallets and handbags of leatherfrom Nigeria.

NY 865644 August 22, 1991 CLA-2-42:S:N:N3G:341 865644 CATEGORY: Classification TARIFF NO.: 4202.31.6000; 4202.21.6000 Ms. Gertrude Chinegwundoh 34 Shakespeare Road Herne Hill London SE24 OLB, England RE: The tariff classification of wallets and handbags of leather from Nigeria. Dear Ms. Chinegwundoh: In your letter dated July 7, 1991, you requested a tariff classification ruling. You have submitted two samples of fold-over leather wallets, and a photo of four lady's handbags said to be constructed of leather. The wallets features several interior pockets in addition to a bill fold section. They measure approximately 7 1/2" x 4 1/2" folded. Two of the handbags appear to be drawstring handbags with leather patchwork designs; two appear to be clutch handbags with leather patch work designs, that appears to be secured by means of zippered closures. Your samples are being returned as you requested. The applicable subheading for the wallets of leather 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. The applicable subheading for the handbags of leather will be 4202.21.6000, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of leather, other, if not valued over $20 each. The duty rate will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Jean F. Maguire Area Director New York Seaport