Dana L. Trout
P.O. Box 612369
DFW Airport, TX 75261
RE: The tariff classification of leather hides for use in the manufacture of custom made automotive seat covers from China
Dear Dana Trout:
In your letter dated July 1, 2004, on behalf of your client Distinctive Industries, you requested a tariff classification ruling. A sample was submitted with your request. This office has retained the sample you submitted.
Your letter indicates that the hides are whole uncut cowhides that average around 50 square feet each. They are fully tanned, buffed on the grain and coated with a urethane finish that is embossed with a decorative grain pattern.
The applicable subheading for the leather hides will be 4107.19.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114: Whole hides and skins: Other: Other: Upholstery leather. The rate of duty will be 2.8 percent ad valorem.
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