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NY D82524

October 6, 1998

CLA-2-41:RR:NC:3:353 D82524


TARIFF NO.: 4104.31.8000

Mr. Frank T. Garcia
Coach Distribution
410 Commerce Blvd.
Carlstadt, NJ 07072

RE: The tariff classification of leather from the Netherlands and/or Spain.

Dear Mr. Garcia:

In your letter dated September 9, 1998 you requested a tariff classification ruling.

The submitted samples, Item #B01 Coach Classic heavy weight and Item F01 Coach Classic light weight are tanned bovine full grain split leather that has been tanned and smooth plated to accentuate the grain. The leather will be used to manufacture handbags and similar leather articles.

The applicable subheading for Items #sB01 and F01 will be 4104.31.8000, 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: Full grains and full grain splits: 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 212-466-5881.


Robert B. Swierupski

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