The tariff classification of a bonded leather photo album exterior from China.

N047276 January 7, 2009 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. Lois Hess Eric Scott 980 Rozier Street Sainte Genevieve, MO 63670 RE: The tariff classification of a bonded leather photo album exterior from China. Dear Ms. Hess: In your letter dated December 17, 2008, you requested a tariff classification ruling. The submitted sample is a bonded leather photo album exterior measuring approximately 11 ½” X 8 ¾”. The interior is composed of two chipboard/foam panels which provide reinforcement. Post importation, this item will be combined with a domestically manufactured interior that will complete this photo album. The applicable subheading for the bonded leather photo album will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather, other, other, other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division