Mr. Herbert William Julich
Delmar International Inc.
147-55 175th Street
Jamaica, NY 11434
RE: The tariff classification of a leather sheet and leather sleeve from Columbia.
Dear Mr. Julich:
In your letter dated May 27, 2003, on behalf of Walter Charron, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample is REFLEX finished cowhide leather. You state that it is 0.9 to 1.1mm thickness, snuffed, finished with dyes and pigments and embossed. You request classification of the leather: 1. imported as a sheet and cut into garments in the U.S. and 2. imported as a “sleeve pattern,” which consists of three cut to shape parts sewn together that will form the sleeve portion of a garment.
You suggest classification under subheading 4107.91.8000 for the REFLEX sheet. However, this subheading calls for “grain” leather; the REFLEX sheet has been “snuffed,” which alters the texture of the grain and precludes classification under that subheading. Further, you suggest classification under subheading 4203.40.6000 for the REFLEX “sleeve pattern.” However, this subheading calls for “other clothing accessories;” the REFLEX “sleeve pattern” is a part of a garment, not a clothing accessory.
Chapter 41, Additional U.S. Note 1 states “The term "fancy" as applied to leather, means leather which has been embossed, printed or otherwise decorated in any manner or to any extent (including leather on which the original grain has been accentuated by any process, but excluding leather of subheading 4114.20).”
The applicable subheading for the REFLEX sheet will be 4107.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Leather further prepared after tanning or crusting…of bovine…without hair on, whether or not split…Other, including sides: Other: Other: Fancy.” The rate of duty will be 2.4% ad valorem.
The applicable subheading for the REFLEX “sleeve pattern” will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of leather or of composition leather: Other: Other.” 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