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The tariff classification of two leather articles, from China.
Issued January 25, 2007 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N005260 (January 25, 2007)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
The first item, identified as a ‘Pocket Panel’, consists of a leather clad piece of chipboard (cardboard) that measures 4 3/4" x 6 5/8" x 1/16", rectangular. The front panel contains two horizontal pockets, one at the top and the other at the bottom, which are designed to have printed material inserted. Specifically, you indicate that this item is used for displaying notices or advertising material in such places as hotel rooms. The second item, identified as an ‘Endcap Panel’, also consists of a leather clad piece of chipboard (cardboard) that measures 4 3/4" x 6 5/8" x 1/8", rectangular. The construction is similar to the first item, except that this item contains only a single pocket that is designed to hold such things as print pads, etc.
CBP rationale
The applicable subheading for the two products will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other articles of leather or of composition leather.
Full text
N005260 January 25, 2007 CLA-2-42:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Alyssa S. Aron International Diversified Products 13409 Saticoy Street North Hollywood, CA 91605 RE: The tariff classification of two leather articles, from China. Dear Ms. Aron: In your letter dated December 27, 2006, you requested a tariff classification ruling. Two representative samples were submitted which were identified as a Pocket Panel and Endcap Panel, respectively. The first item, identified as a ‘Pocket Panel’, consists of a leather clad piece of chipboard (cardboard) that measures 4 3/4" x 6 5/8" x 1/16", rectangular. The front panel contains two horizontal pockets, one at the top and the other at the bottom, which are designed to have printed material inserted. Specifically, you indicate that this item is used for displaying notices or advertising material in such places as hotel rooms. The second item, identified as an ‘Endcap Panel’, also consists of a leather clad piece of chipboard (cardboard) that measures 4 3/4" x 6 5/8" x 1/8", rectangular. The construction is similar to the first item, except that this item contains only a single pocket that is designed to hold such things as print pads, etc. The applicable subheading for the two products will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other articles of leather or of composition leather. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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