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NY C82184

December 19, 1997

CLA-2-41:RR:NC:3:353 C82184


TARIFF NO.: 4111.00.0000

Ms. Jane A. Sheridan
8300 Maryland Ave.
St. Louis, Missouri 63105

RE: The tariff classification of coated composition leather from Taiwan.

Dear Ms. Sheridan:

In your letter dated November 19, 1997 you requested a tariff classification ruling.

The submitted sample you state is recycled leather coated with PU. The leather starts as leather pulp and a chemical is added, it is then made into a sheet and a PU coating is added.

The applicable subheading for the composition leather will be 4111.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Leather of other animals, without hair on, other than leather of heading 4108 or 4109: Composition leather with a basis of leather or leather fiber, in slabs, sheets or strio, whether or not in rolls. The rate of duty will be 1.1% ad valorem. The duty rate for 1998 will be 0.6% 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 Martin Weiss at 212-466-5881.


Robert B. Swierupski

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