The tariff classification of five leather bifold writing pad cases, for general use, from China.
Issued December 6, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4205.00.0080
Headings: 4205
Product description
The suppliers are Lico Leather Goods Manufacturing and Ample Sources Industries Ltd., China. The subject items, identified as styles LR-0305 (Medium), LR-0304 (Large), JPV/NV(Admiral Navy), JPH/GR(Foxhunt Green), PF-1 (Large Calfskin) and PF-1 (Medium Calfskin), as indicted by their descriptions, consist of leather bifold writing pad cases measuring anywhere from 2 3/4" x 4½" to 9½" x 12½" which have an imprint area of 2 ½" x 1 1/4". These cases are rather durable and are intended for daily use. Each case accommodates a standard RX pad with either top or side loading entry. Your letter states that these items will be imported without the paper.
CBP rationale
The applicable subheading for the products will be 4205.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for … other articles of leather or of composition leather.
Full text
NY R02892 December 6, 2005 CLA-2-42:RR:NC:TA:350 R02892 CATEGORY: Classification TARIFF NO.: 4205.00.0080 Ms. Francine Cecelia Hinds J.A.V. International Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of five leather bifold writing pad cases, for general use, from China. Dear Ms. HInds: In your letter dated November 25, 2005, on behalf of Manhattan Promotion, you requested a tariff classification ruling. The suppliers are Lico Leather Goods Manufacturing and Ample Sources Industries Ltd., China. The subject items, identified as styles LR-0305 (Medium), LR-0304 (Large), JPV/NV(Admiral Navy), JPH/GR(Foxhunt Green), PF-1 (Large Calfskin) and PF-1 (Medium Calfskin), as indicted by their descriptions, consist of leather bifold writing pad cases measuring anywhere from 2 3/4" x 4½" to 9½" x 12½" which have an imprint area of 2 ½" x 1 1/4". These cases are rather durable and are intended for daily use. Each case accommodates a standard RX pad with either top or side loading entry. Your letter states that these items will be imported without the paper. The applicable subheading for the products will be 4205.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for … other articles of leather or of composition leather. The rate of duty will Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA 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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