CLA-2-41:RR:NC:3:353 D81622

Mr. Edward A. Lgbinoba
Sunflag International, Inc.
1680 N.W. 195th St.
Miami, Florida 33169

RE: The tariff classification of snake skin leather from Nigeria.

Dear Mr. Edward A. Lgbinoba :

In your letter dated August 7, 1998 you requested a tariff classification ruling.

The submitted sample and photograph is that of a boa snake skin. You state that the snake skin has been pretreated, and pretanned.

The applicable subheading for the snake skin will be 4107.29.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Leather of other animals, without hair on, other than leather of heading 4108 or 4109: Of reptiles: Other: Not fancy." The rate of duty will be 1% 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division