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NY C82306




April 2, 1998

CLA-2-41:RR:NC:3:353 C82306

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.4000

Mr. Alan Naness
Design Resources, Inc.
601 Union Street
Suite 2822
Seattle, WA 98101

RE: The tariff classification of upholstery leather from Argentina.

Dear Mr. Naness:

In your letter dated November 26, 1997 you requested a tariff classification ruling on a prospective importation. A sample was furnished.

The submitted sample called "Homestead", is a swatch of leather which you state is upholstery leather. You further state that the leather has been buffed, a process by which the original grain surface has been removed. Laboratory analysis of the sample reveals that the grain side (hair follicle side) has been coated with a plastics material and flesh side has been buffed. The Explanatory Notes to the HTS state for Subheading 4104.31 that "For the purposes of subheading 4104.31, the expression 'full grain splits' refers to leather bearing the original grain surface as exposed by removal of the epidermis, with none of the surface removed, e.g. by buffing or snuffing." As the submitted sample and the stated condition of the leather in its imported condition indicates, the leather at issue is precluded in classification in subheading 4104.31, HTS.

The applicable subheading for the "Homestead" upholstery leather will be 4104.39.4000, 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 bovine leather and equine leather, parchment-dressed or prepared after tanning: Other: Upholstery leather." The rate of duty will be 3.1% ad valorem.

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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

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