CLA-2-41:OT:RR:NC:N1:126
Travis Kindler
Kinco LLC
18792 NE Portal Way
Portland, OR 97230
RE: The tariff classification of bovine and buffalo leather from India
Dear Mr. Kindler:
In your letter dated August 31, 2020, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “scraps or less than half hides of finished tanned cowhide or buffalo hide”. A representative sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has now been completed.
The submitted sample is a representative portion of bovine hide measuring approximately 8.5 inches long by 5 inches wide. From the information provided, you stated, the leather is tanned leather that is “not fancy”. The leather is used to make pieces for suspenders and other items.
Our Customs Laboratory has determined the sample is top grain bovine split leather that is dyed black with an average thickness of 3 millimeters.
The applicable subheading for “scraps or less than half hides of finished tanned buffalo hide” will be 4107.92.4000, 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, including sides: Grain splits: Buffalo”. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the “scraps or less than half hides of finished tanned bovine hide” will be 4107.92.7090, 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, including sides: Grain splits: Other: Other: Not fancy…Other”. The rate of duty will be 5% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division