United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D85178 - NY D85264 > NY D85178

Previous Ruling Next Ruling
NY D85178




December 21, 1998

CLA-2-41:RR:NC:3:353 D85178

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.5010

Mr. Pieter Whittemore
Chase, Leavett (CHB), Inc.
Ten Dana Street
Portland, ME 04112

RE: The tariff classification of leather from the Netherlands.

Dear Mr. Whittemore:

In your letter dated November 23, 1998, on behalf of Sebago Inc., you requested a tariff classification ruling.

The submitted sample, Silky Sport, is bovine split leather without hair on, which has been buffed, dusted and finished on the flesh side. The leather is used as uppers in the manufacture of footwear.

The applicable subheading for the Comfort Turbo leather will be 4104.39.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for "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% ad valorem for 1998 and 1999.

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,

Previous Ruling Next Ruling

See also: