CLA-2-41:RR:NC:3:353 D85177
Mr. Pieter Whittemore
Chase, Leavett (CHB), Inc.
Ten Dana Street
Portland, ME 04112
RE: The tariff classification of leather from the Netherlands.
Dear Mr. Whittemore:
In your letter dated November 23, 1998, on behalf of Sebago
Inc., you requested a tariff classification ruling.
The submitted sample, Comfort Turbo, is bovine leather
without hair on, which has been embossed. The leather is used as
uppers in the manufacture of footwear.
The applicable subheading for the Comfort Turbo leather will
be 4104.31.5020, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Other bovine leather and equine
leather, parchment-dressed or prepared after tanning: Full grains
and full grain splits: Other: Upper leather; sole leather...Upper
leather: Other." The rate of duty will be 3.6% ad valorem for
1998 and 3.3% ad valorem for 1999.
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