Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
Part of: 41 — Raw hides and skins (other than furskins) and leather
h82366 · 2001-06-25 — The tariff classification of coated leather from China.
, you requested a tariff classification ruling. You submitted samples of the item in its finished state, of powder covered plastic sheeting and micro fabric powder. The samples will be returned to you. The submitted sample known as Action (Buckoff) Leather is constructed of bovine split leather that is laminated with a thin polyurethane plastic sheeting that is covered on the outer surface with a micro fabric powder. The leather, without the hair on, will be dyed on of several colors; the thin plastic sheeting is coated with a micro fabric powder that consists of 100% polyester filament…
952214 · 1994-07-18 — Classification of sides of calfskin leather; not classifiable in subheading 4104.10; classifiable in subheading4104.31
S.A. Corporation, requesting the tariff classification of leather sides. FACTS: The subject merchandise is calfskin leather from Argentina which is to be used in the production of footwear uppers. The leather is imported in the form of sides, i.e., in pieces that represent one-half of the entire hide of a calf cut along the backbone or the broad side of a calf (excluding the head and legs). As imported, the leather has been processed to the point where it is parchment-dressed or prepared after tanning. The sides of leather do not exceed 14 square feet in area. ISSUE: Whether the calfskin…
954155 · 1993-10-08 — Further review of protest no. 1704-92-100307; classificationof buffalo leather, tanned, buffed and embossed; GeneralExplanatory Notes, Chapter 41; upholstery leather; full grainleather; grain split leather
This responds to the referenced protest. We have reviewed the matter and our decision follows. FACTS: The merchandise at issue is described, generally, as "deeply buffed and embossed pieces of buffalo leather" and, more particularly, as "large pieces of upholstery leather" (July 31, 1992, letter from PROTESTANT's counsel, pages 1 and 2, respectively). The leather is made from grain split leather which is described in the General Explanatory Notes (EN's) for Chapter 41 (Harmonized Commodity Description and Coding System) as "the outer layer of a hide or skin that has been split into two or…
953045 · 1993-02-05 — Request for Internal Advice No. 57/92. Classification ofleather kip/calf sides from Argentina. Countervailing; duty
57/92. FACTS: The merchandise at issue consists of hairless leather of bovine animals, imported from Argentina. The leather as imported consists of a whole hide cut in half lengthwise, with both sides included in the same shipment and each half being less than 14 square feet. Under the Tariff Schedules of the United States Annotated (TSUS), the leather was entered under item 121.30, as calf and kip leather sides. Ralph Steinberg, Inc., the importer, argues that under the current tariff schedule, the merchandise should be classified as whole bovine skin leather not exceeding 28 square feet.…
088574 · 1991-04-17 — Wet blue bovine hides and skins are otherwise pretanned, not parchment dressed or prepared after tanning.
FACTS: The merchandise at issue consists of wet blue1 lime split skins of English oxen and heifers, not further prepared. ISSUE: Whether the hides are correctly classified as bovine leather? LAW AND ANALYSIS: Heading 4104, HTSUSA, provides for leather of bovine or equine animals. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow,…
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