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NY B83837




April 23, 1997

CLA-2-41:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4105.20.6000

Coppersmith, Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278

Attention: Bob Glover

RE: The tariff classification of lamb skin leather from Italy.

Dear Mr. Glover:

In your letter dated March 20, 1997, you requested a tariff classification ruling on behalf of Remy Leather Fashions, Inc. The leather samples provided are being returned as requested.

Your request included information on the processing of lamb skin leather and samples of the finished product for our examination. You state that the processing of the skins includes tanning, buffing, and the application of coats of resin and polyurethane which are then bonded under pressure. The overall durability of the finished product is enhanced and the pressing operation imparts a synthetic grain pattern on the outside surface.

The applicable subheading for the lamb skin leather, is 4105.20.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for Sheep or lamb skin leather, without the wool on, other than leather of heading 4108 or 4109: Parchment-dressed or prepared after tanning: Fancy... The rate of duty will be 2.2 percent ad valorem.

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,

Michael D'Ambrosio
Service Port Director
St. Albans, Vt.

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