N188318 N1 Ruling Active

The tariff classification of lambskin leather material from Italy.

Issued November 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

S. Customs and Border Protection. The tanned lambskin hides from France are shipped to Italy. In Italy, the hides are cut into long thin strips and woven into a herringbone pattern. The leather material measures 75 square feet in length.

CBP rationale

The applicable subheading for the lambskin leather material will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of leather or of composition leather: Other, Other, Other.

Full text

N188318 November 3, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Jayne Orthwein Anna Bags 10037 Banner Country Ct. Gaithersburg, MD 20882 RE: The tariff classification of lambskin leather material from Italy. Dear Ms. Orthwein: In your letter dated October 10, 2011, you requested a tariff classification ruling. You provided a picture of the leather material produced in Italy. No sample was provided to U. S. Customs and Border Protection. The tanned lambskin hides from France are shipped to Italy. In Italy, the hides are cut into long thin strips and woven into a herringbone pattern. The leather material measures 75 square feet in length. The applicable subheading for the lambskin leather material will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of leather or of composition leather: Other, Other, Other. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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