CLA-2-42:OT:RR:NC:TA:348
Loren Frizzle
Landes Canada Inc.
400 St-Valier
Granby, Quebec J2G7Y4 Canada
RE: The tariff classification of furskins from Italy and Brazil.
Dear Mr. Frizzle:
In your letter dated October 24, 2007 you requested a tariff classification ruling.
You submitted six samples of tanned furskins that have been decoratively dyed a solid color or to resemble an animal print. Four of the six are bovine and include the following: Leopard (dyed tan with brown spots), Brown Fur (dyed brown), Pink Fur (dyed magenta) and Black and Red Cow Print (dyed black and red). The final two samples are equine and include the following: Horsy (dyed brown and metallic sliver) and Jag (dyed black). All samples excluding Jag originated in Italy; Jag is of Brazilian origin. You have indicated that the furskins will be imported as whole skins.
The applicable subheading for all the samples will be 4302.19.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tanned or dressed furskins (including heads, tails, paws and other pieces of cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303, whole skins, with or without head, tail or paws, not assembled, other, other, dyed. The rate of duty will be 1.7 percent.
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 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division