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April 9, 1999

CLA-2-41:RR:NC:3:353 D89156


TARIFF NO.: 4104.39.5010

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 east 55th St.
New York, N Y 10022-3219

RE: The tariff classification of leather from Taiwan.

Dear Mr. Pellegrini:

In your letter dated March 12, 1999, on behalf of Ralph Lauren Footwear Company, you requested a tariff classification ruling.

The submitted sample is a swatch of leather called “Bentac” consisting of polyurethane sheet laminated to bovine split leather. “Bentac” has a total thickness of 1.8-2.0 mm and is comprised of polyurethane, which has a thickness of 0.3+/-0.05 mm and leather, which has a thickness of 1.5+/0.2 mm. The leather is relatively thicker, heavier, and more costly than the plastic. Therefore the essential character for the “Bentac” is imparted by the leather portion. The leather will be used as upper material for footwear. The sample will be retained by the National Import Specialist.

The applicable subheading for the “Bentac” will be 4104.39.5010, 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: Upper leather; sole leather, Upper leather: Split.” The rate of duty will be 5% 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

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