The tariff classification of bovine leather from China and/or India.

NY I81106 May 14, 2002 CLA-2-41:RR:NC:3:353 I81106 CATEGORY: Classification TARIFF NO.: 4107.19.5000, 4107.99.5000 Ms. Vicki Wronkowski Ashley Furniture Industries, Inc. International Division One Ashley Way Arcadia, WI 54612 RE: The tariff classification of bovine leather from China and/or India. Dear Ms. Wronkowski: In your letter dated April 19, 2002 you requested a tariff classification ruling. Model # 90100HIDES is a tanned bovine leather whole hide, with a surface area exceeding 28 square feet, which has been buffed and/or snuffed, 1.1 mm thick, that is used as upholstery leather. You state that you have several model #’s that are identical to Model # 90100HIDES, but vary in color. Model # 93500HIDES is a tanned bovine leather half-hide, which has been buffed and/or snuffed, 1.1 mm thick, which is used as upholstery leather. You state that you have several model #’s that are identical to Model # 93500HIDES, but vary in color. The applicable subheading for the Model # 90100HIDES and the color variations 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. The applicable subheading for the Model # 93500HIDES and the color variations will be 4107.99.5000, 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: Other, including sides: 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