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NY H85108




September 6, 2001

CLA-2-41:RR:NC:3:353 H85108

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.8000

Mr. Kenneth Wu
Formosa Action Leather Int’l., Inc.
71 Chien Kuo 2nd Road
Hsin Chuang, Taipei Hsien
Taiwan

RE: The tariff classification of leather from Taiwan.

Dear Mr. Wu:

In your letter dated August 1, 2001 you requested a tariff classification ruling.

The submitted samples are swatches of embossed split cow or pig leather coated with PU and named Dur-hide or Dura-hide Leather. Sample A consists of 89% leather and 11% PU. Sample B 86% leather and 14% PU. Sample C 82% leather and 18% PU. Sample D 82% leather and 18% PU. The leather portion imparts the essential character of the items. The Dura-hide Leather is multi-purpose. You state that it is used for handbags, belts and all kinds of shoes.

The applicable subheading for the Dur-hide Leather will be 4104.39.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Leather of bovine 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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