The tariff classification of leather wallets and leatherbelts from China.
Issued December 13, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.31.3000, 4203.30.0000
Product description
The tariff classification of leather wallets and leatherbelts from China.
CBP rationale
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 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.
Full text
NY 869117 December 13, 1991 CLA-2-42:S:N:N3G:341 869117 CATEGORY: Classification TARIFF NO.: 4202.31.3000; 4203.30.0000 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
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