D81476 D8 Ruling Active

The tariff classification of a novelty leather baseball glove from the Philippines.

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

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The submitted sample is a small novelty baseball glove consisting of 100% leather. The chief use of the item is as a souvenir.

CBP rationale

The applicable subheading for the 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 D81476 September 3, 1998 CLA-2-42:RR:NC:3:353 D81476 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Carie Samuel Fritz Co., Inc. Springfield 1721 W. Elfindale, Suite 205 Springfield, MO 65807 RE: The tariff classification of a novelty leather baseball glove from the Philippines. Dear Ms. Samuel: In your letter dated August 17, 1998, on behalf of Rawlings Sporting Goods, you requested a tariff classification ruling. The submitted sample is a small novelty baseball glove consisting of 100% leather. The chief use of the item is as a souvenir. The applicable subheading for the 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 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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