Mr. Edward Gonzalez
CDS Global Logistics, One
70 East Sunrise Highway
Valley Stream, NY 11581
RE: The tariff classification of cowhide from Italy.
Dear Mr. Gonzalez:
In your letter, dated August 21, 2013, on behalf of your client, Leather Trends Inc., you requested a tariff classification ruling. The samples are being retained by this office.
The submitted samples, Style Classico and Style Luxtan, are swatches of embossed split cowhide coated with polyurethane. They are fully tanned, buffed on the grain, dyed and coated with a polyurethane finish that is embossed with a decorative grain pattern. The coating is .05 millimeters in thickness and the leather is between 1.0-1.4 millimeters in thickness. The leather will be used in upholstery applications.
The applicable subheading for Style Classico and Style Luxtan the will be 4107.19.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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.
Gwenn Klein Kirschner
National Commodity Specialist Division