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NY L85521

June 13, 2005

CLA-2-42:RR:NC:TA:350 L85521


TARIFF NO.: 3924.90.2000; 4205.00.8000

Mr. Billy Gwin
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a seven piece Leather Organizer File Box, from China.

Dear Mr. Gwin:

In your letter dated June 1, 2005, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.

Your sample is being returned per your request.

The instant sample, identified as Item #870504, consists of a seven piece leather organizer file box consisting of the following leather clad items: one file box with lid measuring 16¼" x 13¾" x 10¾", one envelope and letter holder, one pen, pencil and paper clip holder, one “in” box, and two acrylic photo frames with a leather base to hold them together. All the leather items appear to be made from a rather sturdy, heavy grade cardboard, which is enveloped with a top grain leather sheathing.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Specifically, Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The leather office items in this package, are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Additionally, the acrylic picture frames do not carry out the activity of organizing the work or home desk. Therefore, the contents must be classified separately.

The applicable subheading for the acrylic picture frame with leather base will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics, picture frames. The rate of duty will be 3.4 percent ad valorem.      

The applicable subheading for the leather file box, leather mail sorter, leather desk organizer, and leather letter tray will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of 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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