The tariff classification of a decorative plate from China.
Issued March 25, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
GRI rules applied: GRI 3(b)
Product description
As requested, the sample will be returned to you. The submitted sample of the decorative plate, style number as yet not assigned, is constructed of a plastic base covered with leather. Even though the plastic provides form to the item, the leather is highly decorative. The essential character under HTSUS GRI3(b) is imparted by the decorative leather portion of the plate.
CBP rationale
The applicable subheading for the decorative plate 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 H88387 March 25, 2002 CLA-2-42:RR:NC:3:353 H88387 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Camille Montante Fritz, A UPS Company 150-20 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a decorative plate from China. Dear Ms. Montante: In your letter dated February 28, 2002, on behalf of Libra Pacific LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample of the decorative plate, style number as yet not assigned, is constructed of a plastic base covered with leather. Even though the plastic provides form to the item, the leather is highly decorative. The essential character under HTSUS GRI3(b) is imparted by the decorative leather portion of the plate. The applicable subheading for the decorative plate 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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