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NY 802824

October 14, 1994

CLA-2-42:S:N:N5:353 802824


TARIFF NO.: 4205.00.0080; 3926.10.0000

Mr. Tom Hartman
The Netherlands Chamber of Commerce
303 E. Wacker Dr., Suite 412
Chicago, IL 60601

RE: The tariff classification of leather and imitation leather covers for books, diaries and calendars from the Netherlands.

Dear Mr. Hartman :

In your letter dated September 26, 1994, on behalf of Arrow Company B.V., you requested a tariff classification ruling.

You have submitted six representative samples of leather and imitation leather covers, as follows: 1- Full grain cowhide leather measuring approximately 6x5 inches opened, 2- Full grain cowhide with PU finish measuring approximately 7x5 inches opened, 3- Bonded leather measuring approximately 7 1/2x5 3/4 inches opened, 4- Two samples of imitation leather consisting of cellular polyurethane material measuring approximately 7 1/4x6 1/2 inches opened, and 5- Synthetic leather, Skivertex and Kivar, (cellular polyurethane) measuring approximately 4 3/4x 7 inches opened. The imported covers will be used for books, diaries and calendars.

The applicable subheading for the leather and composition leather book covers 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.

The applicable subheading for the imitation leather book covers will be 3926.10.0000, HTS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Office or school supplies. The rate of duty will be 5.3 percent ad valorem.

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
Area Director

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