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NY J83476

May 6, 2003

CLA-2-41:RR:NC:3:353 J83476


TARIFF NO.: 4203.40.6000

Mr. Bill Julich
Delmar Int’l. Inc.
147-55 175th St.
Jamaica, NY 11434

RE: The tariff classification of a leather sleeve pattern from Columbia.

Dear Mr. Julich:

In your letter dated April 21, 2003, on behalf of Walter Charron, you requested a tariff classification ruling.

Two samples were submitted with your request. a) Reflex finished100% Cowhide leather which is a sheet of bovine leather to be further cut and processed into the leather garment. b) Leather sleeve pattern to be sewn onto garment.

The applicable subheading for b) Leather sleeve pattern will be 4203.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of apparel and clothing accessories, of leatherOther clothing accessories: Other.” The rate of duty will be Free.

Your inquiry does not provide enough information for us to give a classification ruling on the bovine leather sheet for leather garments. Your request for classification ruling should answer the following:

What is the thickness of the leather in mm (millimeters)? Is the item a full grain unsplit, grain split, or has the grain been buffed or snuffed? What further processing has been performed on the item (dying, use of optical brighteners, coating with plastic, embossing, etc.)?

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 646-733-3053.


Robert B. Swierupski

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