CLA-2-42:RR:NC:3:353 D84016

Mr. John Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of a leather coaster set from China.

Dear Mr. Whitaker:

In your letter dated October 13, 1998, on behalf of GFSI, Inc., you requested a tariff classification ruling.

The submitted sample, Style S954, is a set of leather coasters. Style S954 consists of six coasters measuring approximately 3 «" in diameter and one larger coaster approximately 4 «" in diameter. They rest on a leather mat with three metal prongs. The sample will be returned to you as requested.

The applicable subheading for the leather coaster set Style S954 will be 4205.00.8000, Harmonized Tariff Schedule of the United States (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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division