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NY C84685




March 10, 1998

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.5010

Fred Hall & Associates, Inc.
P.O. Box 610867
DFW Airport, TX 75261-0687

Attention: Fred M. Hall

RE: The tariff classification of flocked leather from Italy.

Dear Mr. Hall:

In your letter dated February 2, 1998, you requested a tariff classification ruling on behalf of Remac, Inc.

A small sample of bovine leather identified as "Spiga Flock Cipria," and a description of the manufacturing process used in the application of flocking to the finished surface, was submitted for our consideration. It will be imported in the piece and feature a decorative pattern on one side formed by man-made textile flocking bonded to the leather using a combination of adhesives and thermal fixing. You state that the leather will be used in the manufacturing of footwear uppers.

The applicable subheading for the "Spiga Flock Cipria," is 4104.39.5010 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: Other: Upper leather; sole leather... Upper leather: Split... The rate of duty will be 5 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,

Timothy G. Moran
Service Port Director
St. Albans, Vt.

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