United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R01839 - NY R01894 > NY R01857

Previous Ruling Next Ruling
NY R01857




May 3, 2005

CLA-2-42:RR:NC:TA:350 R01857

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000

Mr. Billy Gwin
Costco Wholesale
999 Lake Drive
Issapquah, WA 98027

RE: The tariff classification of a five-piece leather desk set, from China.

Dear Mr. Gwin:

In your letter dated April 27, 2005, you requested a tariff classification ruling.

You submitted a photograph of a five-piece desk set consisting of a leather tray, a 4 x 6 memo holder, a 3 x 3 note pad with cup holder, a business card holder and a pencil cup. All five items contain some minor non-leather reinforcement, however, the essential character of all of the items is genuine leather.

The applicable subheading for the product will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or 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,

Previous Ruling Next Ruling

See also: