D85840 D8 Ruling Active

The tariff classification of a leather coaster from India.

Issued January 5, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The submitted sample is a coaster made from leather. The item measures 3 3/4 inches in diameter.

CBP rationale

The applicable subheading for the leather coaster 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 D85840 January 5, 1999 CLA-2-42:RR:NC:3:353 D85840 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr./Ms. Abhijeet Purkayastha Tejada Int’l., Inc. P.O. Box 130629 Houston, Texas 77219-0629 RE: The tariff classification of a leather coaster from India. Dear Mr./Ms. Purkayastha: In your letter dated December 02, 1998 you requested a tariff classification ruling. The submitted sample is a coaster made from leather. The item measures 3 3/4 inches in diameter. The applicable subheading for the leather coaster 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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