The tariff classification of a leather book from Estonia.
Issued October 22, 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. Your submitted sample is a leather “book”. The “book” is made by artists in Estonia and is composed of one piece of tooled leather with sheets of heavy paper sewn in at two places. The leather ends in a flap and is held in place by a leather thong that wraps around the item and self ties. The item measures 3inches by 3inches and is 1 ½ inches tall in height.
CBP rationale
The applicable subheading for the leather “book” 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 I87248 October 22, 2002 CLA-2-42:RR:NC:3:353 I87248 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Brooke Ballenger Hansa Traders 2796 Central Avenue Memphis, TN 38111 RE: The tariff classification of a leather book from Estonia. Dear Ms. Ballenger: In your letter dated September 24, 2001 you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample is a leather “book”. The “book” is made by artists in Estonia and is composed of one piece of tooled leather with sheets of heavy paper sewn in at two places. The leather ends in a flap and is held in place by a leather thong that wraps around the item and self ties. The item measures 3inches by 3inches and is 1 ½ inches tall in height. The applicable subheading for the leather “book” 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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