CLA-2-42:S:N:N3G:341 867836

Mr.Michael Ciofalo
Air-Worthy Custom Brokers Corp.
Bldg. #75 No. Hangar Rd. - Suite 251A
JFK Int'l Airport
Jamaica, NY 11430

RE: The tariff classification of a silk wallet from Italy

Dear Mr. Ciofalo:

In your letter dated October 9, 1991, on behalf of De Vecchi Corp., you requested a tariff classification ruling. The submitted sample is a fold-over wallet constructed with an outer surface of 100% silk with a leather interior. The interior is designed with a billfold section and several pockets to contain credit cards, business cards etc. One side of the interior features a sewn-in fabric label with the "De Vecchi" logo. It measures approximately 4 1/2 inches by 5 inches in its folded position.

Your sample is being returned as you requested.

The applicable subheading for the wallet of 100% silk will be 4202.32.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, other, containing 85 percent or more by weight of silk or silk waste. The duty rate will be 20 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