The tariff classification of leather handlebar wrap from Taiwan.

N066882 July 9, 2009 CLA-2-42:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Brett Moraes Bike Nashbar 144 Old Lystra Road Chapel Hill, NC 27517 RE: The tariff classification of leather handlebar wrap from Taiwan. Dear Mr. Moraes: In your letter dated June 30, 2009, you requested a tariff classification ruling. The submitted sample is identified as leather handlebar wrap. The sample consists of two strips of leather, each measuring approximately 78 inches in length by 1 ¼ inches wide. The merchandise is used to wrap tightly around handlebars to provide the rider with a comfortable grip. The applicable subheading for the leather handlebar wrap 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