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May 14, 1999

CLA-2-41:RR:NC:3:353 E81620

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.5010

Mr. Juan Dominguez
Wal Mart Stores, Inc.
702 South west 8th St.
Bentonville, AR 72716-8023

RE: The tariff classification of leather from Korea and China.

Dear Mr. Doninguez:

In your letter dated April 27, 1999 you requested a tariff classification ruling. The samples submitted with the rulig request will be returned to you.

The submitted samples, identified as Black Action Leather A, B, C, D, are four swatches of leather that have been buffed and snuffed and coated with PU. The leather will be used to produce boots.

The applicable subheading for the leather will be 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% 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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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