805710 80 Ruling Active

The tariff classification of a leather watch guard from Africa.

Issued January 30, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000, 4205.00.6000

Headings: 4205

Product description

The submitted sample is a watch guard consisting of leather material. The leather piece is approximately six inches in length and two inches at the widest point in the middle. The watch straps are inserted through the openings at both ends of the watch guard. The watch face is centered with the watch guard cover that can be snapped open and closed for viewing the face of the watch. The article protects the watch from dust, dirt, and everyday wear.

CBP rationale

The applicable subheading for the leather, other than reptile leather, watch guard will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: Other: Other. The applicable subheading for reptile leather watch guards will be 4205.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: Other: Of reptile leather.

Full text

NY 805710 January 30, 1995 CLA-2-42:S:N:N5:353 CATEGORY: Classification TARIFF NO.: 4205.00.8000, 4205.00.6000 Ms. Elaine R. Panebianco 702 Preston Lake Drive Tucker, Georgia 30084 RE: The tariff classification of a leather watch guard from Africa. Dear Ms. Panebianco: In your letter dated December, 1994, received in our office on January 9, 1995, you requested a tariff classification ruling. A sample was submitted for examination and will be returned per you request. The submitted sample is a watch guard consisting of leather material. The leather piece is approximately six inches in length and two inches at the widest point in the middle. The watch straps are inserted through the openings at both ends of the watch guard. The watch face is centered with the watch guard cover that can be snapped open and closed for viewing the face of the watch. The article protects the watch from dust, dirt, and everyday wear. The applicable subheading for the leather, other than reptile leather, watch guard will be 4205.00.8000, 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. You state in your letter that the imported watch guards may also be made from reptile leather. The applicable subheading for reptile leather watch guards will be 4205.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather: Other: Of reptile leather. The rate of duty will be 5.5 percent ad valorem. 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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