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NY R02890

December 6, 2005

CLA-2-42:RR:NC:TA:350 R02890


TARIFF NO.: 4205.00.0080

Ms. Francine Cecelia Hinds
J.A.V. International Inc.
500 Ocean Avenue
East Rockaway, NY 11518

RE: The tariff classification of two leather bifold writing pad cases, and two desktop or briefcase writing pad cases, for general use, from China.

Dear Ms. HInds:

In your letter dated November 25, 2005, on behalf of Manhattan Promotion, you requested a tariff classification ruling. The suppliers are Lico Leather Goods Manufacturing and Ample Sources Industries Ltd., China.

The first two items, identified as “Elegant Jotter Pads (JP-1 and JP-121)” consist of leather (calfskin) bifold writing pad cases measuring 5 3/8" x 31/4". They both feature two back pockets to hold note cards and important papers and come in two colors: black or tan.

The second two items, identified as “Tasteful and Timeless Desktop or Briefcase Writing Pads (LWP Calfskin (Large) and LWP-21 Calfskin (Medium)” measure 8 1/2” x 11” and 5” x 8”, respectively. Both items are offered in full-grain calfskin or cowhide and are finished in luxurious pig suede. For added convenience, there is a lined pocket in each to hold important papers.

Your letter indicates that none of the aforementioned items will be imported with the paper.

The applicable subheading for all of the products described above will be 4205.00.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of leather or of composition leather. The rate of duty will Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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