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HQ 952214




July 18, 1994

CLA-2 CO:R:C:T 952214 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.31.5020

Kenneth R. Paley, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, NY 10004

RE: Classification of sides of calfskin leather; not classifiable in subheading 4104.10; classifiable in subheading 4104.31

Dear Mr. Paley:

This letter is in response to your inquiry, on behalf of Sadelco U.S.A. Corporation, requesting the tariff classification of leather sides.

FACTS:

The subject merchandise is calfskin leather from Argentina which is to be used in the production of footwear uppers. The leather is imported in the form of sides, i.e., in pieces that represent one-half of the entire hide of a calf cut along the backbone or the broad side of a calf (excluding the head and legs). As imported, the leather has been processed to the point where it is parchment-dressed or prepared after tanning. The sides of leather do not exceed 14 square feet in area.

ISSUE:

Whether the calfskin leather is classifiable under subheading 4104.10 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4104, HTSUSA, provides for leather of bovine or equine animals, without hair on, other than leather of heading 4108 or 4109. Subheading 4104.10, HTSUSA, provides for whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6mý).

In our response to an internal advice request, we classified leather consisting of a whole hide cut in half lengthwise, with both sides included in the same shipment and each half being less than 14 square feet, in Headquarters Ruling Letter (HRL) 953045, dated February 5, 1993. In that ruling we found that the merchandise was not classifiable under subheading 4109.10, stating the following:

The remaining subheadings [those other than subheading 4104.10] within heading 4104, HTSUSA, provide for bovine skin leather other than "whole not exceeding 28 square feet." Following GRI 1, supra, it is clear that the drafters of the Harmonized System intended to exclude from subheading 4104.10 skins which, in their condition as imported, were not whole.

According to the Harmonized Commodity Description and Coding System, Explanatory Notes, the official interpretation of the HTSUSA at the international level, at page 602, hides, skins and leather fall in this chapter [Chapter 41] whether in whole hides (which may have the skin of the head and legs removed) or in portions (e.g., sides, shoulders, butts, bends, bellies, cheeks), strips or sheets. Thus, the Explanatory Notes clearly differentiate whole hides from sides.

You argue that the Summary Records of the Harmonized System Committee and its Working Party ("Summary Records") show that it was the intent of the drafters of the nomenclature to include all calf leather, including sides, in subheading 4104.10. You state that the Summary Records show that the only reason that the term whole was incorporated into subheading 4104.10 was because the Committee was under the impression that calfskin leather was not traded in half skins, or sides.

The starting point in determining legislative intent is the language of the statute itself. Customs Law & Administration, Third Edition (1984), Ruth F. Sturm at ?51.3, p. 20, states the following:

The first source for the determination of that intent is the statutory language, which is presumed to be used in its normal sense. Unites States v. Esso Standard Oil Co., 42 CCPA 144, 151, C.A.D. 587 (1955); United States v. British Cars & Parts, Inc. et al., 47 CCPA 114, C.A.D. 741 (1960); John S. James a/c The Consolidated Packaging Corp. v. United States, 48 CCPA 75, C.A.D. 768 (1961); United States v. Gulf Oil Corporation et al., 47 CCPA 32, C.A.D. 725 (1959). If the language is clear and unambiguous, there is no reason why its meaning should be rejected and a search diligently made for some other signification. Akawo, Morimura & Co. v. United States, 6 Ct. Cust. Appls. 379, 381, T.D. 35921 (1915).

The language of subheading 4104.10 is clear and unambiguous; it provides for whole bovine skin leather. Whole in its normal sense does not mean half, part or side. There is no reason to search for any other signification for this provision since its meaning is clear. The merchandise at issue is calfskin leather sides, which clearly does not meet the terms of subheading 4104.10. Consequently, this merchandise is not classifiable under subheading 4104.10.

You have also requested detrimental reliance concerning certain entries of leather. Our response to your claim is the subject of a separate letter (HQ 956724), copy enclosed. Liquidations or reliquidations of those entries should be made in accordance with HQ 956724.

HOLDING:

The merchandise at issue is classifiable under subheading 4104.31.5020, HTSUSA, 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 grain splits: other: upper leather; sole leather, upper leather: other. The rate of duty is 5 percent ad valorem.

Sincerely,

John Durant, Director

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