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The tariff classification of a leather interior file lining from China.
Issued February 20, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B81440 (February 20, 1997)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The submitted sample is a interior file lining consisting if leather. The lining has various pockets, and snaps tabs of leather glued to a cardboard backing. The linings are not capable of performing any function until they are combined with attache cases.
CBP rationale
The applicable subheading for the leather interior lining will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Other articles of leather or of composition leather: Other: Other.
Full text
NY B81440 February 20, 1997 CLA-2-42:RR:NC:5:353 B81440 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Tammy Robertson AEI-Radix Customs Brokerage Services 753 Portamerica Place, Suite 102 Grapevine, TX 76051 RE: The tariff classification of a leather interior file lining from China. Dear Ms. Robertson: In your letter dated January 16, 1997, on behalf of F & L Industries, you requested a tariff classification ruling. A sample was submitted for examination. The submitted sample is a interior file lining consisting if leather. The lining has various pockets, and snaps tabs of leather glued to a cardboard backing. The linings are not capable of performing any function until they are combined with attache cases. The applicable subheading for the leather interior lining will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: 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 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 Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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