D80295 D8 Ruling Active

The tariff classification of a leather cushion cover from China

Issued August 3, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The tariff classification of a leather cushion cover from China

CBP rationale

The applicable subheading for this item 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

PD D80295 August 3, 1998 CLA-2-42:CL:PD:FO:CBII:HO2 D80295 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Akhtar Din Indus Shipping Company 27 Park Place, Suite 213 New York, NY 10007 RE: The tariff classification of a leather cushion cover from China Dear Mr. Din: In your letter dated July 15, 1998, you requested a tariff classification ruling. You have submitted a sample of a leather cushion cover. It is approximately 16" square, and is composed of many different-shaped and different-colored pieces of leather sewn together. It has a zipper opening approximately four inches from one side, which extends across that whole side of the cover. The cover is fully lined. The applicable subheading for this item 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 is free. Your sample will be returned under separate cover. 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. Sincerely, John M. Regan Service Port Director, Cleveland, Ohio

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