Steve S. Ahn
Custom House Broker
47 Canterbury Rd.
Woodbury, NY 11797
RE: The tariff classification of bonded leather with a laminated surface from Korea.
Dear Mr. Ahn:
In your letter dated May 23, 2011 you requested on behalf of your client, Hae Sung Tech Co. LTD., a tariff classification ruling.
The submitted samples, Clean Leather 1.2mm-1.4mm and Clean Leather 1.4mm-1.6mm.. are items of bonded leather base with a polyurethane laminated surface. The products will be used in the production of footwear.
The samples consist of three layers. The top layer is finished with a polyurethane coating in thickness of 0.10mm- 0.15mm. The middle layer consists of polyester knit fabric. The bottom layer consists of chopped scrap leather with a small percentage of natural rubber. The bottom layer imparts the essential character.
The applicable subheading for Clean Leather 1.2mm-1.4mm and Clean Leather 1.4mm-1.6mm will be 4115.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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 Rosemarie Hayward at (646) 733-3064.
Robert B. Swierupski
National Commodity Specialist Division