The tariff classification of plastic and leather handles from Japan.

NY J89844 November 20, 2003 CLA-2-39:RR:NC:SP:221 J89844 CATEGORY: Classification TARIFF NO.: 3926.90.2500; 4205.00.8000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of plastic and leather handles from Japan. Dear Mr. Heck: In your letter dated October 20, 2003, you requested a tariff classification ruling. Three samples were provided with your letter. Style Number BX402010 is a plastic handle for a clarinet case. Style BX402120 is a leather handle for a clarinet case. Style BX402106 is a leather handle for a trumpet case. You propose that the plastic handle be classified under 3926.90.9880 Harmonized Tariff Schedule of the United States (HTS). However, handles are more specifically provided for under 3926.90.2500, HTS, which provides for handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the leather handles will be 4205.00.8000, 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division