L88510 L8 Ruling Active

The tariff classification of a leather luggage tag, from China.

Issued October 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The luggage tag, which was not identified as to style or quality number, consists of a tag composed entirely of bovine leather, which is made to look like alligator. It contains a belt to secure around the handle of a bag or suitcase, etc., and a snap enclosure which contains a small compartment for identification.

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 L88510 October 28, 2005 CLA-2-42:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Wilson Ling Marco Polo Express Int’l Inc. 2411 Santa Fe Ave #B Redondo Beach, CA 90278 RE: The tariff classification of a leather luggage tag, from China. Dear Mr. Ling: In your letter dated October 17, 2005, on behalf of Leegin Creative Leather Products, City of Industry, CA, you requested a tariff classification ruling. The luggage tag, which was not identified as to style or quality number, consists of a tag composed entirely of bovine leather, which is made to look like alligator. It contains a belt to secure around the handle of a bag or suitcase, etc., and a snap enclosure which contains a small compartment for identification. 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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