The tariff classification of a leather bifold cover from China.

NY D83915 November 9, 1998 CLA-2-42:RR:NC:3:353 D83915 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Mr. John W. Whitaker O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City, Missouri 64108 RE: The tariff classification of a leather bifold cover from China. Dear Mr. Whitaker: In your letter dated October 13, 1998, on behalf of GFSI, Inc., you requested a tariff classification ruling. The submitted sample, Style S955, is a leather bifold cover, similar to a book cover and it is primarily designed to hold a 8«" by 11" writing pad. The sample will be returned to you as requested. The applicable subheading for the leather bifold cover, Style S955 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. 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division