CLA-2-41:RR:E:NC:TA:350 R05020

Joseph Mah
Lonely River International Company
1335 Vallejo Street
San Francisco, CA 94109

RE: The tariff classification of stingray skin leather from Thailand

Dear Mr. Mah:

In your letter received on October 10, 2006, you requested a tariff classification ruling.

In your request you described the product as finished stingray skins (leather). You state the stingray skins have been tanned, and then treated for softness, texture and thickness. They have also been dyed in various colors and designs. The imported skins are to be sold for fabrication into clothing and apparel. No samples were provided with your request.

The applicable subheading for the stingray leather will be 4113.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114: Other: Fancy. The rate of duty will be 1.6 percent ad valorem.

 Importations of this product are subject to import regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Fish and Wildlife Service may be addressed to that agency at the following location:                     U.S. Fish and Wildlife Service                      P.O. Box 2006                      Washington, DC 20005 Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Deborah Walsh at (646) 733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division