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NY C83232

January 22, 1998

CLA-2-41:S:N:N:HO6 REH


TARIFF NO.: 4104.39.4000

Barinco International Corp.
P.O. Box 90634
Los Angeles, CA 90009

Attention: Kathleen Howden

RE: The tariff classification of upholstery leather from Argentina.

Dear Ms. Howden:

In your letter dated January 5, 1998, you requested a tariff classification ruling on behalf of Design Resources Inc.

A small sample of "Buffed Leather" was submitted for our consideration. It will be imported as whole bovine leather hides with unit surface areas exceeding 28 square feet. You state that it will be used by furniture manufacturers as upholstery leather.

The applicable subheading for the "Buffed Leather," is 4104.39.4000 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: Upholstery leather... The rate of duty will be 3.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Michael D'Ambrosio
Service Port Director

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