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NY H82366




June 26, 2001

CLA-2-41:RR:NC:3:353 H82366

CATEGORY: CLASSIFICATION

TARIFF NO.: 4104.39.5010

Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street
New York, NY 10004

RE: The tariff classification of coated leather from China.

Dear Mr. Baskin:

In your letter dated June 6, 2001, on behalf of Wolverine World Wide, Inc., you requested a tariff classification ruling. You submitted samples of the item in its finished state, of powder covered plastic sheeting and micro fabric powder. The samples will be returned to you.

The submitted sample known as Action (Buckoff) Leather is constructed of bovine split leather that is laminated with a thin polyurethane plastic sheeting that is covered on the outer surface with a micro fabric powder. The leather, without the hair on, will be dyed on of several colors; the thin plastic sheeting is coated with a micro fabric powder that consists of 100% polyester filament fibers measuring 0.1 denier with a length of approximately 0.2mm. The powder is bonded to the plastic film with a polyurethane bonding agent and slightly buffed. The Action (Buckoff) Leather will be used to produce footwear uppers.

The powder-covered plastic sheeting, if imported separately, would be classified under heading 3921; the split leather, if imported separately, would be classified under heading 4104. The leather comprises the overwhelming bulk and weight of the article, accounts for the vast majority of its value, and provides form and substance to the item. The leather imparts the essential character of the merchandise.

The applicable subheading for the Action (Buckoff) Leather 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.

Sincerely,

Robert B. Swierupski
Director,

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