The tariff classification of patchwork leather from Korea.

NY 853260 June 19, 1990 CLA-2-42:S:N:N3H:353 853260 CATEGORY: Classification TARIFF NO.: 4205.00.8000 Ms. J. M. Abrahams The Phil Patterson Corp. 3317 McKinley Ave. Suite #7 Des Moines, IA 50321 RE: The tariff classification of patchwork leather from Korea. Dear Ms. Abrahams: In your letter dated June 01, 1990, you requested a tariff classification ruling. The sample submitted is patchwork leather. The article is made up from finished tanned leather parings which are sewn together. The items are small pieces of bovine leather stitched together to form large area leather sheets. The patchwork leather is used in the manufacture of luggage and possibly for apparel and/or upholstry. The applicable subheading for the patchwork leather 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. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport