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NY H80962




May 31, 2001

CLA-2-41:RR:NC:3:353 H80962

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.8000

Mr. Bill Julich
Delmar International
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of cow leather from Korea.

Dear Mr. Julich:

In your letter dated May 3, 2001, on behalf of Latico Leather, you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is an Item 973 Cow Split PU Coated Leather. It is a grain split that has been buffed and is 1.1mm to 1.3mm thick and coated with a 0.1mm to 0.2mm polyurethane film. The leather is used to manufacture ladies handbags.

The applicable subheading for the Item 973 Cow Split PU Coated Leather will be 4104.39.8000, 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: Other: Fancy.” The rate of duty will be 2.4% 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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