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NY F81185




January 19, 2000

CLA-2-41:RR:NC:3:353 F81185

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.31.5010, 4109.00.7000

Mr. Roger J. Crain
CSS Customs Science Services, Inc.
11901 Reynolds Avenue
Potomac, MD 20854-3334

RE: The tariff classification of leather from China.

Dear Mr. Crain:

In your letter dated December 17, 1999, on behalf of AND1 Basketball, you requested a tariff classification ruling.

The submitted samples are of “Action Leather” and “Patent Action Leather.” Both leathers are of full grain split cow. The “Action Leather” is white and is coated with a thin layer of plastic with has a mild sheen. The “Patent Action Leather” is black and is coated with a sheet of pre-formed plastic, which has a lustrous mirror-like surface. The thickness of the plastic exceeds 0.15 mm but is less than half the total thickness of the item. The leathers will be shipped from the United States to China and used to make the uppers of basketball shoes.

The applicable subheading for the “Action Leather” will be 4104.31.5010, 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: Upper leather; sole leather...Upper leather: Split.” The rate of duty will be 3.3% ad valorem.

The applicable subheading for the “Patent Action Leather” will be 4109.00.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Patent leather and patent laminated leather; metallized leather: Patent laminated leather; metallized leather: Other.” The rate of duty will be 1.6% 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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