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The tariff classification of a five-piece leather desk set, from China.
Issued May 3, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R01857 (May 3, 2005)
Tariff classification
HTS codes: 4205.00.8000
Headings: 4205
Product description
You submitted a photograph of a five-piece desk set consisting of a leather tray, a 4 x 6 memo holder, a 3 x 3 note pad with cup holder, a business card holder and a pencil cup. All five items contain some minor non-leather reinforcement, however, the essential character of all of the items is genuine leather.
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 composition leather.
Full text
NY R01857 May 3, 2005 CLA-2-42:RR:NC:TA:350 R01857 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. Billy Gwin Costco Wholesale 999 Lake Drive Issapquah, WA 98027 RE: The tariff classification of a five-piece leather desk set, from China. Dear Mr. Gwin: In your letter dated April 27, 2005, you requested a tariff classification ruling. You submitted a photograph of a five-piece desk set consisting of a leather tray, a 4 x 6 memo holder, a 3 x 3 note pad with cup holder, a business card holder and a pencil cup. All five items contain some minor non-leather reinforcement, however, the essential character of all of the items is genuine leather. 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 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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