CLA-2-41:RR:NC:3:353 J81397
Mr. Daniel L. Ford
4051 Elmhurst Road
Waterford, MI 48328
RE: The tariff classification of components for a leather-based wall coating/covering from Hungary.
Dear Mr. Ford:
In your letter received by this office on February 24, 2003, you requested a tariff classification ruling.
The submitted samples are individually sealed packages of leather powder, glue and dye that will be combined after importation to create a leather-based wall coating/covering called Ledakor®. The components, leather, glue and dye, will be blended together with lukewarm water to create the coating, which can be applied to walls or ceilings by spraying, trowel or rolling. The product is being imported dry, the CMC-based wallpaper glue is individually sealed in a bag as is the dye. These two components are then sealed in a larger bag, which contains the leather powder. At the present time, the Ledakor® will be sold at wholesale to professionals, and will not be sold at the retail level.
The applicable subheading for the leather powder will be 4115.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for leather dust, powder and flour. The rate of duty will be Free.
The applicable subheading for the glue will be 3506.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other prepared glues. The rate of duty will be 2.1% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the dye or pigment. Your request for a classification ruling should include the CAS# (Chemical Abstract Service #), Color Index Name and Number, and Color Index Generic Name. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
If you decide to import this product as a set packaged ready for retail sale in its imported condition, we recommend you make another binding ruling request.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division