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NY H88387

March 25, 2002

CLA-2-42:RR:NC:3:353 H88387


TARIFF NO.: 4205.00.8000

Ms. Camille Montante
Fritz, A UPS Company
150-20 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a decorative plate from China.

Dear Ms. Montante:

In your letter dated February 28, 2002, on behalf of Libra Pacific LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample of the decorative plate, style number as yet not assigned, is constructed of a plastic base covered with leather. Even though the plastic provides form to the item, the leather is highly decorative. The essential character under HTSUS GRI3(b) is imparted by the decorative leather portion of the plate.

The applicable subheading for the decorative plate will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: 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 646-733-3053.


Robert B. Swierupski

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