858079 85 Ruling Active

The tariff classification of a Fitted Leather TravelToiletry Set and a Leather Business Planner (Book Cover) fromEngland.

Issued December 10, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000, 9605.00.0000

Headings: 4205, 9605

Product description

The tariff classification of a Fitted Leather TravelToiletry Set and a Leather Business Planner (Book Cover) fromEngland.

CBP rationale

The applicable subheading for the Travel Toiletry Set will be 9605.00.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The applicable subheading for the Business Planner will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather.

Full text

NY 858079 Dec 10 1990 CLA-2-96:S:N:N1:236 858079 CATEGORY: Classification TARIFF NO.: 9605.00.0000; 4205.00.8000 Ms. Liz Tompkins John A. Steer Co. 900 Calcon Hook Road Sharon Hill, PA 19079 RE: The tariff classification of a Fitted Leather Travel Toiletry Set and a Leather Business Planner (Book Cover) from England. Dear Ms. Tompkins: In your letter dated November 15, 1990, on behalf of your client, Richard E. Bishop Ltd., you requested a tariff classification ruling. The prospective imports consists of the following two articles: 1. A fitted Leather Travel Toiletry Set measuring 5 1/2" x 10 1/2" x 2 " containing a razor, comb, manicure scissors, mirror, nail file, and three empty covered containers. 2. The Business Planner is a 7" x 5" six ring loose leaf binder of embossed leather containing compartments for cards and designed to hold an appointment calendar. The Business Planner will be imported without the appointment calendar. The applicable subheading for the Travel Toiletry Set will be 9605.00.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The rate of duty will be 8.1 percent ad valorem. The applicable subheading for the Business Planner will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. It will be duty free. 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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