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NY 889534




August 26, 1993

CLA-2-42:S:N:N5:353 889534

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000

Mr. Todd Coyle
Businesslink, Inc.
1377 Lake James Drive
Virginia Beach, VA 23464

RE: The tariff classification of leather artwork from Poland.

Dear Mr. Coyle:

In your letter dated received in our office on August 24, 1993, you requested a tariff classification ruling.

A sample was submitted and will be returned to you at your request.

The submitted sample consists of 12" by 12" wooden framed wall plaque made up of a floral arrangement constructed of leather in relief. The leather floral relief imparts the essential character to the item. It is not considered a work of art for Custom's purposes.

The applicable subheading for the leather wall plaque will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of leather or of composition leather: Other: Other. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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