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NY R01857

May 3, 2005

CLA-2-42:RR:NC:TA:350 R01857


TARIFF NO.: 4205.00.8000

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

RE: The tariff classification of a five-piece leather desk set, from China.

Dear Mr. Gwin:

In your letter dated April 27, 2005, you requested a tariff classification ruling.

You submitted a photograph of a five-piece desk set consisting of a leather tray, a 4 x 6 memo holder, a 3 x 3 note pad with cup holder, a business card holder and a pencil cup. All five items contain some minor non-leather reinforcement, however, the essential character of all of the items is genuine leather.

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 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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