The tariff classification of leather from Germany

NY H86320 January 17, 2002 CLA-2-41:RR:NC:3:353 H86320 CATEGORY: Classification TARIFF NO.: 4107.11.5000, 4107.19.5000 Mr. John Sampson New Direx, Inc. 7A Main Street Kings Park, NY 11754 RE: The tariff classification of leather from Germany Dear Mr. Sampson: In your letter dated December 7, 2001, received in this office on December 17, 2001, on behalf of Moller Werke, you requested a tariff classification ruling. The submitted sample is a representative portion of bovine whole hide, unsplit leather that is approximately 1.0-1.3 mm thickness. The leather has been further prepared after tanning. The leather is used in upholstery leather for automotive seats. For purposes of this ruling it is assumed that the surface area of the hide exceeds 28 square feet. Although the grain is visible, it is not clear if the item is full grain. Full grain is where the epidermis has been removed, with none of the surface removed by buffing, snuffing or smoothing. The applicable subheading for the upholstery leather, if full grain, will be 4107.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of 4114: Whole hides and skins: Full grains, unsplit: Other: Other: Upholstery leather.” The rate of duty will be 2.8% ad valorem. The applicable subheading for the upholstery leather, if not full grain (buffed, snuffed or smoothed), will be 4107.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of 4114: Whole hides and skins: Other: 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division