10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of leather artwork from Poland.
Issued August 26, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 889534 (August 26, 1993)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The submitted sample consists of 12" by 12" wooden framed wall plaque made up of a floral arrangement constructed of leather in relief. The leather floral relief imparts the essential character to the item. It is not considered a work of art for Custom's purposes.
CBP rationale
The applicable subheading for the leather wall plaque 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.
Full text
NY 889534 August 26, 1993 CLA-2-42:S:N:N5:353 889534 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Todd Coyle Businesslink, Inc. 1377 Lake James Drive Virginia Beach, VA 23464 RE: The tariff classification of leather artwork from Poland. Dear Mr. Coyle: In your letter dated received in our office on August 24, 1993, you requested a tariff classification ruling. A sample was submitted and will be returned to you at your request. The submitted sample consists of 12" by 12" wooden framed wall plaque made up of a floral arrangement constructed of leather in relief. The leather floral relief imparts the essential character to the item. It is not considered a work of art for Custom's purposes. The applicable subheading for the leather wall plaque 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. 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
More rulings on the same tariff codes
The tariff classification of a leather notebook cover from Spain
The tariff classification of a leather strap, a metal clip, a textile strap, and a dust bag from China
The tariff classification of a leather charm from Moldova
The tariff classification of a leather boot cuff from Italy
The tariff classification of a lanyard
The tariff classification of knee pads from China
The tariff classification of a child’s tool belt with pencils from China
The tariff classification and country of origin determination of an unfinished leather vest from Pakistan.
The tariff classification of decorative braids and trimming from China, Taiwan, and India
The tariff classification of a Dream Catcher Kit from China.
Follow 889534
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.