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The tariff classification of a leather rug, from India.
Issued February 24, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82622 (February 24, 2005)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The manufacturer is Indus Valley, New Delhi, India. The instant sample, consists of a rug having the essential character of leather. Specifically, the rug measures 21" x 33" (rectangular) and is composed of three layers which are sewn together. The upper or outer layer is composed of a leather patchwork. Below that, for cushioning support, is a layer of polyfoam plastic, below which is a woven fabric composed of rather thick, heavy weight, cotton yarns. You provided the following weight composition for this rug: Wt. Of Cotton: 56% Wt. Of Leather: 37% Wt. Of Polyfoam: 7%
CBP rationale
The applicable subheading for the product will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for … other articles, of leather or of composition leather.
Full text
NY L82622 February 24, 2005 CLA-2-42:RR:NC:TA:350 L82622 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Mathews C. Herring The Hipage Company, Inc. 251 West Main Street Dublin, VA 24084 RE: The tariff classification of a leather rug, from India. Dear Mr. Herring: In your letter dated February 1, 2005, on behalf of Bacova Guild Ltd., Low Moor, VA, you requested a tariff classification ruling. The manufacturer is Indus Valley, New Delhi, India. The instant sample, consists of a rug having the essential character of leather. Specifically, the rug measures 21" x 33" (rectangular) and is composed of three layers which are sewn together. The upper or outer layer is composed of a leather patchwork. Below that, for cushioning support, is a layer of polyfoam plastic, below which is a woven fabric composed of rather thick, heavy weight, cotton yarns. You provided the following weight composition for this rug: Wt. Of Cotton: 56% Wt. Of Leather: 37% Wt. Of Polyfoam: 7% The applicable subheading for the product will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for … other articles, of leather or of composition leather. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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