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NY 897215

May 9, 1994

CLA-2-91:S:N:N8:344 897215


TARIFF NO.: 9105.21.80; 4205.00.8000

Mr. Waldemar Bozek
G.P.S. International Company
241 Birch Street
Old Bridge, NJ 08857

RE: The tariff classification of a wall clock and articles of leather from Poland.

Dear Mr. Bozek:

In your undated letter, received in this office on April 22, 1994, you requested a tariff classification ruling.

You have submitted three samples with your request. They are:

1. A quartz analog wall clock measuring approximately 13" x 27" in a wooden frame and covered with leather which is sculpted into an abstract art design. The wooden frame and cardboard backing constitutes the case.

2. A wooden elephant covered with leather.

3. A picture measuring approximately 5 3/4" x 8 1/2" which is made of leather formed into an abstract design in a wooden frame.

The applicable subheading for the wall clock will be 9105.21.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Wall clocks: Battery or AC powered: Other. The rate of duty will be 30 cents each plus 6.9% on the case plus 5.3% on the battery. The wall clock will be imported without a battery.

The applicable subheading for the wooden elephant covered with leather and the leather picture will be 4205.00.8000, HTS, which provides for Other articles of leather or of composition leather: Other. The rate of duty will be free.

Your samples are being returned as requested.

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.


Jean F. Maguire

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