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NY I83019





June 19, 2002

CLA-2-42:RR:NC:3:353 I83019

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.0080

Mr./Ms. Djibril Makalou
Ann Taylor
1372 Broadway, 5th Fl.
New York, NY 10018

RE: The tariff classification of leather items from Hong Kong.

Dear Mr./Ms. Makalou:

In your letter dated June 10, 2002 you requested a tariff classification ruling. The samples will be returned to you as requested.

Five samples were submitted with your request. All five samples are made from 100% leather. Style 32-62768 is a pencil holder measuring 3”x 3” x 4”.

Style 32-62760 is a stationery case size 5 ¼”x 6” with paper sized to fit the case included. It will also be imported in small sizes that measures 4”x 5”under Style 32-62765.

Style 32-62767 is a mouse pad that measures 8 ½” x 8 ½”.

Style 32-36762 is a desk top photo frame that measures 7” x 5 ¾”.

Style 32-62772 is a large jewelry box that measures 6 ½” x 4 ¼” x 2”. It will be imported in small sizes under Style 32-62771 that measures 5 3/8” x 1 5/8”.

Reference: Styles 32-62760 and 32-62765, General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long term use, and are entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

The applicable subheading for Styles 32-62768, 32-62760, 32-62765, 32-62767, 32-36762, 32-62772 and 32-62771 will be 4205.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of leather or of composition leather: Other: Other.” The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-5053.

Sincerely,

Robert B. Swierupski
Director,

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