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NY G84988

January 2, 2001

CLA-2-42:RR:NC:3:353 G84988


TARIFF NO.: 4205.00.8000

Ms. Faye Seals Williams
Leegin Creative Leather Products, Inc.
14022 Nelson Ave.
City of Industry, CA 91746

RE: The tariff classification of agendas from China.

Dear Ms. Williams:

In your letter dated November 28, 2000 you requested a tariff classification ruling. The samples submitted with the ruling request will be returned to you.

The submitted samples are called Style # 80243 and 80246 Agendas. The items are constructed of embossed fancy bovine leather and woven 100% cotton fabric. The bifold agendas have a tab closure and are essentially covers. The interior is fitted to hold agenda books, and features five credit card slots and zippered pockets. Based on information supplied to this office, the leather is approximately 60-65% of the total value, approximately 51-61% of the total weight, and approximately 60% of the outer surface area of the agendas. The leather imparts the essential character to the items.

The applicable subheading for the Style # 80243 and 80246 Agendas 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 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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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