Mr. Daniel L. Ford
Superior Finishes LLC
153 Pleasant Lake Drive
Waterford, MI 48327
RE: The tariff classification of a decorative wall coating/covering material, made of leather powder and glue, from Hungary
Dear Mr. Ford:
In your letter received by this office on May 7, 2004, you requested a tariff classification ruling. We are returning the sample you submitted with your request.
A sample was submitted for our examination. The sample consisted of a bag containing what is described as “the clipped out chops of natural leather created by the garment industry” and a bag of powdered glue. The leather and glue will be mixed with water and then spread on the wall by means of a trowel, paintbrush or spraygun.
The applicable subheading for the decorative wall coating/covering material will be 4115.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for leather dust, powder and flour. 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 Deborah Walsh at (646) 733-3044.
Robert B. Swierupski