I80198 I8 Ruling Active

The tariff classification of leather ring binder covers from China.

Issued May 7, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The submitted samples are leather ring binder covers composed of Nappa bovine leather. The large “classic leather” ring binder cover is secured with a zipper and has pockets for business cards and notes on the inside. The “small open ring binder cover” has no closure and a compartment for a pen and notes.

CBP rationale

The applicable subheading for the book covers 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 I80198 May 7, 2002 CLA-2-42:RR:NC:3:353 I80198 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Joseph L. Giumentaro JAS Forwarding (USA), Inc. 2280 208th St. Torrance, CA 90501 RE: The tariff classification of leather ring binder covers from China. Dear Mr. Giumentaro: In your letter dated April 3, 2002, on behalf of Leather Craft Technology, you requested a tariff classification ruling. The submitted samples are leather ring binder covers composed of Nappa bovine leather. The large “classic leather” ring binder cover is secured with a zipper and has pockets for business cards and notes on the inside. The “small open ring binder cover” has no closure and a compartment for a pen and notes. The applicable subheading for the book covers 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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