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NY B80506





January 15, 1997

CLA-2-41:RR:NC:WA:353 B80506

CATEGORY: CLASSIFICATION

TARIFF NO.: 4101.10.0000; 4101.30.0010; 4102.10.0000; 4103.10.0000

Mr. Edward A. Igbinoba
United International Trading Supply Co.
1680 N.W. 195 Street
Miami, Florida 33169

RE: The tariff classification of cow, goat and sheep hides and skins from Nigeria, Benin, Ghana and Niger

Dear Mr. Igbinoba:

In your letter dated December 14, 1996, received in our office on December 18, 1996 you requested a tariff classification ruling. A sample cow hide with hair was submitted for examination.

The submitted sample is stated be representative also of goat and sheep hide and skins you propose to import. You state that the imported hides are pretreated, pretanned and are whole hides with the hair not yet removed.

The submitted cow hide sample with hair on was examined by our Customs laboratory and it was determined that it had not been tanned and is therefore not considered leather for customs purposes.

The applicable subheading for the cow hide if imported as a whole hide will be 4101.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split: Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted, or otherwise prepared... or 4101.30.0000 HTS which provides for "Other hides and skins of bovine animals, otherwise preserved.... Whole..". The rate of duty will be free.

The applicable subheading for a whole sheep hide will be 4102.10.0000 which provides for "Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to this chapter: With wool on." The rate of duty will be free.

The applicable subheading for whole goat hides will be 4103.10.0000 which provides for "Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(c) to this chapter. The rate of duty will be free.

Note 1(c) to Chapter 41 states: This chapter does not cover: Hides or skins with the hair or wool on, raw, tanned or dressed (chapter 43); the following are, however, to be classified in chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats or kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.

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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Wearing Apparel Branch
National Commodity

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