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NY L80461

December 3, 2004

CLA-2-42:RR:NC:3:341 L80461


TARIFF NO.: 4205.00.8000

Mr. M.C. Steward
17835N.Buntline dr.
Sun City West, AZ 85375

RE: The tariff classification of business accessories from India and/or China

Dear Mr. Steward:

In your letter dated November 4, 2004 you requested a tariff classification ruling.

The submitted samples are identified as “Large Notebook” and “Small Notebook”. Each article is made-up of 100 % genuine cowhide leather not coated or covered with plastics. The samples will be returned as requested.

The “Small” sample measures approximately 5”’x8”x1.5”. It is a bi-fold six ring binder. The cowhide leather forms the front and back of the cover. It is open on three sides and has a center loop and tab closure. The interior is fabric lined. The binder has a leather page holder sewn into each of the left and right sides. The left page holder has five credit card slots. The right page holder has a pen loop.

The “Large” sample is in fact not primarily a “notebook”. It is a zippered carrying case designed to contain business accessories, documents, forms, catalog pages, as well as notes when traveling from one place of business to another. The carrying case is of a kind commonly known as an “executive case”, “presentation portfolio”, or a “portfolio” form of a briefcase. The carrying case measures approximately 9.5”x13”x2”. It is made up of 100 percent cowhide leather not coated or covered with plastics. The “Large” sample is essentially an occupational carrying case designed for and used by a business professional.

The applicable subheading for the “Small” leather ring binder 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 classification of items similar to the “Large” carrying case is pending decision before the United States Court of Appeals for the Federal Circuit. Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a ruling letter to you with respect to “Large” style carrying case.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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