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N225561 N2 Ruling Active

The tariff classification of a flip cover from China.

Issued July 31, 2012 by U.S. Customs and Border Protection.

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N2 N225561 (July 31, 2012)

Tariff classification

HTS codes: 4205.00.8000

Headings: 4205

Product description

The sample is being returned to you as requested. The submitted sample, identified as, Style KGEF11 “EcoFlip” is a cover designed for the Kindle. The cover measures 7 inches by 5 inches,

CBP rationale

The applicable subheading for Style KGEF11 “EcoFlip”, 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

N225561 July 31, 2012 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Jennifer Diaz Becker & Poliakoff 121 Alhambra Plaza, 10th Floor Coral Gables, FL 33134 RE: The tariff classification of a flip cover from China. Dear Ms. Diaz: In your letter dated July 10, 2012, on behalf of your client Marware Inc., you requested a tariff classification ruling. The sample is being returned to you as requested. The submitted sample, identified as, Style KGEF11 “EcoFlip” is a cover designed for the Kindle. The cover measures 7 inches by 5 inches, you state that the exterior of the e-book cover is composed of 100% genuine leather. The interior is lined with micro-suede material and contains a horizontal elastic hand strap inside the front lid as well as a thin interior pocket. The back cover features an elastic strap which helps keep the case secured whether the cover is open or closed. The inside back cover features four elastic straps located on the corners to secure the Kindle in place. The applicable subheading for Style KGEF11 “EcoFlip”, 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, Thomas J. Russo Director National Commodity Specialist Division

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