CLA-2-41:OT:RR:NC:N2:226
Mr. Daniel Ahn
Steve S. Ahn Customs House Broker
47 Canterbury Road, Suite 1
Woodbury, NY 11797
RE: The tariff classification of flocked bovine leather from South Korea.
Dear Mr. Ahn:
In your letter dated August 22, 2014, you requested a tariff classification ruling.
The merchandise under consideration is described as “Micro Pile Flocked Split Leather,” or, alternatively, “Healthy Leather.” Samples were submitted with your ruling request and will be returned to you.
From the information you provided, the Micro Pile Flocked Split Leather is whole, flesh-split, dehaired cow hides, which have been fully tanned and further prepared by shaving to adjust the thickness of the skin, softened, stuffed with natural oil, and dyed. Bonded to one side of this leather is a thin layer of flocked polyurethane sheeting. You state that the surface area of the leather will measure between 20 and 30 square feet, and the thickness range from 1.2 to 1.4 millimeters. You also indicate that this leather is designed to be shoe upper leather.
The Micro Pile Flocked Split leather is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The leather component provides the essential character of this item.
The applicable subheading for the Micro Pile Flocked Split Leather when imported in unit surface areas up to and including 28 square feet will be 4107.19.1020, 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: Of bovines, and of a unit surface area not exceeding 28 square feet (2.6 m2): Upper leather; lining leather: Upper leather.” The general rate of duty will be Free.
The applicable subheading for the Micro Pile Flocked Split Leather when imported in unit surface areas exceeding 28 square feet will be 4107.19.6010, 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: Other: Upper leather; sole leather: Upper leather.” The general rate of duty will be 5 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division