The tariff classification of leather articles from India.

PD C84064 March 6, 1998 CLA-2-42:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 4205.00.8000 Indus Shipping Company 27 Park Place, Suite 213 New York, NY 10007 Attention: Akhtar Din RE: The tariff classification of leather articles from India. Dear Mr. Din: In your letter dated February 6, 1998, you requested a tariff classification ruling on behalf of U Trade Group, Inc. You provided samples of several miniature leather articles described as gift items, for our consideration. The three items include a saddle and two bridles. You state that they are all fabricated from scrap leather. The applicable subheading for the miniature leather articles, is 4205.00.8000 Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of leather or composition leather: Other: Other... The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Timothy G. Moran Service Port Director St. Albans, VT