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NY 851421

May 8, 1990

CLA-2-41:S:N:N3H:353 851421

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.8000

Mr. Roland Rossi
Hensel, Bruckmann & Lorbacher, Inc. (HB&L) P.O. Box S
Jamaica, N.Y. 11430

RE: The tariff classification of leather from Italy.

Dear Mr. Rossi:

In your letter dated April 6, 1990, on behalf of Susan Gail Handbag Inc., you requested a tariff classification ruling.

Two samples of Bovine Leather were submitted and will be used for the manufacturing of handbags. One swatch is of an embossed leather. The other swatch has a smooth surface.

The applicable subheading for the embossed leather will be 4104.39.8000, 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: Fancy. The rate of duty will be 2.4 percent ad valorem.

We cannot reply on the smooth surface sample unless we know of the processing subsequent to the tanning and whether the leather is full grain or grain split.

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

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