CLA-2-42:OT:RR:NC:N4:441
Juliane Frenzel
Ave2vapers, LLC
85 Marin Avenue
Sausalito, CA 94965
RE: The tariff classification of a knife sheath from Germany
Dear Ms. Frenzel:
In your letter dated May 2, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
Your sample is a knife sheath constructed with an outer surface of leather. You have submitted only one sample, but you state in your letter that three versions of the sheath with be imported. Each version will be constructed of a different type of leather including ray, tilapia, and snake leather. The sample measures approximately 8” (L) x 2” (W).
The applicable subheading for knife sheaths of ray, tilapia, and snake leather will be 4202.91.0090, Harmonized Tariff Schedule of the United States, (HTSUS), which provides other cases and containers, with outer surface of leather, other. The rate of duty will be 4.5% ad valorem.
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 Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division