CLA-2-42:RR:NC:TA:350

Mr. Wilson Ling
Marco Polo Express Int’l Inc.
2411 Santa Fe Ave #B
Redondo Beach, CA 90278

RE: The tariff classification of a leather “eyeglass holder”, from China.

Dear Mr. Ling:

In your letter dated October 17, 2005, on behalf of Leegin Creative Leather Products, City of Industry, CA, you requested a tariff classification ruling.

The instant sample, identified as style #PG1425, consists of a leather cup that measures about 3½" in diameter and about 2½" in depth. While you describe it as an eyeglass holder, it appears, from its size and configuration, that it is more likely suited to holding an eyeglass accessory such as an eyeglass chain for which you sought classification advice under a separate cover. The applicable subheading for the product will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for … other articles of leather or of composition leather. 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division