889559 88 Ruling Active

The tariff classification of restaurant check presenters from China.

Issued September 13, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000, 3926.90.9590

Headings: 4205, 3926

Product description

It is composed of a cellular plastics surface backed on one side with a textile fabric for reinforcement. Some of the check presenters will be composed of composition leather.

CBP rationale

The applicable subheading for those check presenters composed of plastics will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for those check presenters composed of composition leather will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather, other.

Full text

NY 889559 September 13, 1993 CLA-2-39:S:N:N6:221 889559 CATEGORY: Classification TARIFF NO.: 3926.90.9590; 4205.00.8000 Mr. Jeffrey M. Koh International Diversified Products 11755 Wilshire Blvd. Ninth Floor Los Angeles, CA 90025 RE: The tariff classification of restaurant check presenters from China. Dear Mr. Koh: In your letter dated August 19, 1993, you requested a tariff classification ruling. The restaurant check presenters will be used by waiters and waitresses to bring the bill to the restaurant's customers. A sample was submitted. It is composed of a cellular plastics surface backed on one side with a textile fabric for reinforcement. Some of the check presenters will be composed of composition leather. The applicable subheading for those check presenters composed of plastics will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for those check presenters composed of composition leather will be 4205.00.8000, HTS, which provides for other articles of leather or of composition leather, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →