CLA-2-41:S:N:N3H:353 854914

Mr. Ruben Villan
Columbia Iampex Corporation
171 Madison Avenue
New York, NY 10016

RE: The tariff classification of pangolin skins from Vietnam.

Dear Mr. Villan:

In your letter dated July 25, 1990, you requested a tariff classification ruling. Two samples were submitted. The items are swatches of leather made from pangolin skins (anteater skins). The hides will be tanned and finished in Taiwan although their country of origin is Vietnam. The finished leather with be resold to manufacturers of western footwear and other articles.

The applicable subheading for the finished pangolin skins will be 4107.90.60, Harmonized Tariff Schedule of the United States (HTS), which provides for leather of other animals, without hair on, other than leather heading 4108 or 4109: of other animals: Fancy. The rate of duty will be 2.4 percent ad valorem.

The skins must be declared with the Department of Fish and Wildlife and an Export Permit is neccessary. Importation of these skins will be pending the approval of the Department of Fish and Wildlife.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport