CLA-2-42:S:N:N6:341 809993
Mr. Nelso Villamizar
Heywood & Associates
P.O. Box 309
Springville, UT 84663
RE: The tariff classification of a carrying case from Colombia
(South America).
Dear Mr. Villamizar:
In your letter dated May 1, 1995, you requested a tariff
classification ruling for a carrying case.
You have submitted a sample of a leather carrying case
designed for a book. The item is not a book cover. The case has
a textile lining and measures approximately 8" x 6" with 4"
gussets. The item has a top leather carrying handle and a
textile zippered closure around three sides of the case.
The applicable subheading for the carrying case of leather
will be 4202.91.0030, Harmonized Tariff Schedule of the United
States (HTS), which provides for other, travel, sports and
similar bags, with outer surface of leather, of composition
leather or of patent leather. The rate of duty will be 6.3
percent ad valorem.
Goods classifiable under subheading 4202.92.0030, HTS, which
have originated in the territory of Colombia, will be entitled to
a 4.2 percent rate of duty under the Andean Trade Preference Act
(ATPA) upon compliance with all applicable regulations.
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