I81819 I8 Ruling Active

The tariff classification of a leather placemat from India.

Issued May 17, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

As requested, the sample will be returned to you. The submitted sample is a placemat with a 100% leather front and a felt back. The felt backing is 61% wool, 32% nylon and 7% acrylic. The essential characater of the place mat is imparted by the leather front.

CBP rationale

The applicable subheading for the placemat 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 I81819 May 17, 2002 CLA-2-42:RR:NC:3:353 I81819 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Rodney Ralston Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a leather placemat from India. Dear Mr. Ralston: In your letter dated May 8, 2002, on behalf of Trendex Home Design Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is a placemat with a 100% leather front and a felt back. The felt backing is 61% wool, 32% nylon and 7% acrylic. The essential characater of the place mat is imparted by the leather front. The applicable subheading for the placemat 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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