Mr. Paul S. Zompa
100 Founders Drive
Woonsocket, RI 02895
RE: The tariff classification of bonded leather with a laminated surface from Korea.
Dear Mr. Zompa:
In your letter dated June 12, 2002 you requested a tariff classification ruling.
The submitted samples are items CoverLuxe® Regina™ Royale and CoverLuxe® Regina™, of bonded leather base with a polyurethane laminated or solvent-coated surface that will be imported in rolls. The product will be used as covering for packaging, books and stationary items.
The CoverLuxe® Regina™ Royale substrate is composed of 50% animal fiber, 20% cellulose, 15% polyurethane and 15% acrylic. It is coated by polyurethane. The substrate is 90% and the polyurethane coating 10% of the thickness of the item. The substrate is 75% and the polyurethane 25% of the weight of the item. The substrate is 61% and the coating 39% of the value.
CoverLuxe® Regina™ substrate is composed of 58% animal fiber, 24% cellulose and 18% polyurethane. It is solvent coated. The substrate is 88% and the polyurethane coating 12% of the thickness of the item. The substrate is 65% and the polyurethane 35% of the weight of the item. The substrate is 75% and the coating 25% of the value.
Composition leather covers only composition leather with a basis of leather or leather fibers. It does not apply to imitation leathers based on plastics, rubber, paper, paperboard or coated textile fabrics. The items in question have a basis of leather fibers.
The applicable subheading for the CoverLuxe® Regina™ Royale and CoverLuxe® Regina™ rolls will be 4115.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour: Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls.” The rate of duty will be Free.
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