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HQ 088001


January 14, 1991

CLA-2 CO:R:C:T 088001 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4105.19.0000; 4106.12.0000; 4106.19.0000; 4107.90.3000; 4108.00.0000

Dr. C.T. Stacey
Founder
Harrington Organization
P.O. Box 148
Tallassee, AL 36078-0148

RE: Skins; leather; goat; sheep; camel; tanned; wet blue; wetblue; hair

Dear Dr. Stacey:

This is in reply to your letter of September 25, 1990, concerning the tariff classification of skins, imported from Saudi Arabia, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of five types of wet blues and skins, described as follows:

Preparatio Skin Type Value n

Wet Blue Domestic Goatskin with Hair Removed $2.25/ft (Oil Base)

Wet Blue Domestic Camelskin with Hair $2.50/ft (Oil Base) Removed

Fully Sheepskin with Hair Removed $3.00/ft Tanned

Fully Chamois with Hair Removed $3.00/ft
Tanned

Fully Goatskin with Hair Removed $3.00/ft Tanned

You state that these wet blues and skins will be sold to factories manufacturing leather products. Volume 10 of The New Encyclopdia Britannica (Macropdia) (1975) describes chamois as a type of "leather, which, unlike other leathers, can be repeatedly wetted and dried without detrimental effects."

ISSUE:

What is the correct classification of these skins under the HTSUSA?

LAW AND ANALYSIS:

Chamois

Heading 4108, HTSUSA, provides for chamois (including combination chamois) leather. No further characteristics are required.

Sheepskin

Heading 4105, HTSUSA, provides for sheep or lamb skin leather, sans wool. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA. The EN to this heading includes therein "... skins of sheep or lambs ... without the wool on, which have been pre-tanned or tanned, parchment-dressed or further prepared after tanning." As this describes the instant epidermis, classification in heading 4105 is correct.

Goatskins

Fully Tanned

Heading 4106, HTSUSA, provides for hairless goatskin or kidskin leather, pretanned, tanned, or retanned.

Wet Blue

We stated in C.I.E. 956/65 of July 1, 1965, that

[w]et blue ... skins are processed in a manner that they are considered to be leather. It is true that they are imported wet and often retanned after importation, but this is to avoid certain difficulties in the handling of such skins.

However, these conditions do not alter the fact that [these] skins are leather and considered as such for tariff purposes.

As the wet blues are not considered raw skins, they are also classifiable in heading 4106, HTSUSA.

Camelskin

Heading 4107, HTSUSA, provides for hairless leather of other animals. Camel leather is classifiable hereunder.

HOLDING:

As a result of the foregoing, the instant merchandise is classified as follows:

Wet Blue Goatskin

... under subheading 4106.12.0000, HTSUSA, as goat or kidskin leather, without hair on, other than leather of heading 4108 or 4109, pretanned, tanned or retanned but not further prepared, whether or not split, otherwise pretanned.

The applicable rate of duty is 3.7 percent ad valorem.

Wet Blue Camelskin

... under subheading 4107.90.3000, HTSUSA, as leather of other animals, without hair on, other than leather of heading 4108 or 4109, of other animals, not fancy. The applicable rate of duty is 5 percent ad valorem.

Fully Tanned Sheepskin

... under subheading 4105.19.0000, HTSUSA, as sheep or lamb skin leather, without wool on, other than leather of heading 4108 or 4109, pretanned or retanned but not further prepared, whether or not split, other. The applicable rate of duty is 5 percent ad valorem.

Fully Tanned Chamois

... under subheading 4108.00.0000, HTSUSA, as chamois (including combination chamois) leather. The applicable rate of duty is 4.9 percent ad valorem.

Fully Tanned Goatskin

... under subheading 4106.19.0000, HTSUSA, as goat or kidskin leather, without hair on, other than leather of heading 4108 or 4109, pretanned, tanned or retanned but not further prepared, whether or not split, other. The applicable rate of duty is 3.7 percent ad valorem.

Sincerely,


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