CBP Ruling J85605 — The tariff classification of leather "E-Organizers" from China

Tariff classification

Headings: 4202

Product description

Measuring approximately 4 ½”W x 6 ½”H x 1”D, the case has a three-sided zippered enclosure. The lined interior of the case features slots for cards with an attached notepad on one side and two hook and loop fastener attachments on the other. The second sample submitted, identified as Style #9500-73, is a multi-purpose organizer case with an exterior surface said to be of leather not coated or covered with plastics. Measuring approximately 7 ¼”W x 9”H x 1 ½”D, the case has a three-sided zippered enclosure. An open pocket is on the front of the item. The left-side interior of the bag features various card slots on a leather-covered “page”, secured by a small leather flap and a lined notepad. The interior of the item’s spine has loops to hold a pen or pencil, and the right-side interior features a zippered mesh bag, secured by a hook and loop fastener, a compartment to hold a cell phone, and two hook and loop fastener attachments.

CBP rationale

The applicable subheading for the leather organizers will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, toiletry bags,…other, with outer surface of leather, of composition or of patent leather, other.

Full text

NY J85605 June 23, 2003 CLA-2-42:RR:NC:3:341 J85605 CATEGORY: Classification TARIFF NO.: 4202.91.0090 Sharon O’Connell Vice President-Operations LEED’S 400 Hunt Valley Road New Kensington, PA 15068 RE: The tariff classification of leather “E-Organizers” from China Dear Ms. O’Connell: In your letter dated June 3rd, 2003 you requested a tariff classification ruling. The first sample submitted, identified as Style #9500-14, is an organizer case with an exterior surface said to be of leather not coated or covered with plastics. Measuring approximately 4 ½”W x 6 ½”H x 1”D, the case has a three-sided zippered enclosure. The lined interior of the case features slots for cards with an attached notepad on one side and two hook and loop fastener attachments on the other. The second sample submitted, identified as Style #9500-73, is a multi-purpose organizer case with an exterior surface said to be of leather not coated or covered with plastics. Measuring approximately 7 ¼”W x 9”H x 1 ½”D, the case has a three-sided zippered enclosure. An open pocket is on the front of the item. The left-side interior of the bag features various card slots on a leather-covered “page”, secured by a small leather flap and a lined notepad. The interior of the item’s spine has loops to hold a pen or pencil, and the right-side interior features a zippered mesh bag, secured by a hook and loop fastener, a compartment to hold a cell phone, and two hook and loop fastener attachments. The applicable subheading for the leather organizers will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for traveling bags, toiletry bags,…other, with outer surface of leather, of composition or of patent leather, other. The rate of duty will be 4.5 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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