The tariff classification of bovine leather from Norway and Germany.

NY H80479 May 22, 2001 CLA-2-41:RR:NC:3:353 H80479 CATEGORY: Classification TARIFF NO.: 4104.31.4000, 4104.39.4000 Mr. Arthur Edelman Teddy and Arthur Edelman, Limited 80 Pickett Rd. New Milford, CT 06776 RE: The tariff classification of bovine leather from Norway and Germany. Dear Mr. Edelman: In your letter dated April 30, 2001 you requested a tariff classification ruling. The submitted samples are two pieces of bovine leather called Aarenes and Schafstall. You state that the hides are dyed at the tannery and the grain is altered by shrinking, which creates a much larger grain on the hide, or by mechanically altering the grain in the milling process. You state that although the merchandise is invoiced as “crust” it is actually “fancy bovine leather.” This office agrees that the merchandise is not crust, but leather prepared after tanning. However, the classification of the leather depends on its principal use in the United States and the type of processing performed on the leather. This requires detailed information, the phrase that you use, “milling,” is not specific enough to determine the extent of processing (for example, was the leather split, buffed, snuffed, etc.). You state that the leather is used for upholstery; there is no subheading in the HTS for “fancy bovine upholstery leather,” just “upholstery leather.” In addition, although examination reveals a grain, we cannot determine from the information that you supplied whether the items are “full grain.” Based on the information supplied and examination of the merchandise, the leather will fall under one of two classifications. If full grain or full grain split, the applicable subheading for the Aarenes and Schafstall leather will be 4104.31.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Leather of bovine or equine animals, without hair on, other than leather of heading 4108 or 4109: Other bovine leather and equine leather, parchment-dressed or prepared after tanning: Full grains and full grain splits: Other: Upholstery leather.” The rate of duty will be 2.8% ad valorem. If other than full grain or full grain split, the applicable subheading for the Aarenes and Schafstall leather will be 4104.39.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Leather of bovine or equine animals, without hair on, other than leather of heading 4108 or 4109: Other bovine leather and equine leather, parchment-dressed or prepared after tanning: Other: Other: Upholstery leather.” The rate of duty will be 2.8% ad valorem. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division