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NY L88716

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December 1, 2005

CLA-2-42:RR:NC:TA:350 L88716

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.0080

Mr. Ron Reuben
DHL Danzas Air & Ocean
400 Redondo Beach Avenue
Redondo Beach, CA 90278

RE: The tariff classification of a leather “Memorial Register Book Kit” from China.

Dear Mr. Reuben:

In your letter dated October 31, 2005, on behalf of Regent Leather, Austin, Texas, which was a follow-up to an earlier inquiry, where we requested additional information, you requested a tariff classification ruling.

The sample submitted, consists of leather clad register book, a picture frame with a leather border and a leather clad box to hold the aforementioned items. These three items, which are essentially of leather, are designed to be given to the bereaved after a funeral service to provide comfort and remembrance after all the services are over. You state that the kit is put up and packaged for retail sale in the condition as imported.

The applicable subheading for the kit will be 4205.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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