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NY K86036

May 13, 2004
CLA-2-42:RR:NC:TA:350 K86036


TARIFF NO.: 4205.00.8000

Ms. Travis Kindler
Kinco International, Inc.
4286 N.E. 185th Avenue
Portland, OR 97230-4967

RE: The tariff classification of a leather potholder, from China.

Dear Ms. Kindler:

In your letter dated May 5, 2004, you requested a tariff classification ruling.

The instant sample, which is identified as style FM50LP, is described in your letter as a “Hot Pad for cooking with Bar-B-Que.” Essentially, the item is a leather potholder, which measures about 8" square. It is basically of a quilted construction, i.e., it contains leather on both outer surfaces which has been stitched through what appears to be a wadding of man-made fibers in a diamond pattern. The potholder contains a loop for hanging at one corner and is trimmed around its perimeter with a cotton hem.

The applicable subheading for the product will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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