United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D88522 - NY D88583 > NY D88551

Previous Ruling Next Ruling

March 11, 1999

CLA-2-41:RR:NC:3:353 D88551


TARIFF NO.: 4104.31.8000

Mr. Philip Wilson
Expediters Int’l. of Washington, Inc.
870 Ashland Ave.
Forlcroft, A 19032

RE: The tariff classification of fancy leather from Spain, Italy.

Dear Wilson:

In your letter dated February 24, 1999, on behalf of, The American Belt Company, you requested a tariff classification ruling.

The submitted sample is a swatch of bovine leather. The leather will be used to make waist belts. It is our understanding that the leather will be imported in the full grain state and in a state other than full grain. The leather is subjected to successive spray applications of pigment/aniline coloring, wax and lacquer. The processes taking place, clearly meet the broad “otherwise decorated” requirement in Chapter 41, Additional U.S. Note 1 and is considered “fancy”.

The applicable subheading for the fancy full grain leather will be 4104.31.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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.

The applicable subheading for the fancy leather in a state other than full grain will be 4104.39.8000...”Other bovine...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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: