Upper leather
Part of: 41071960 — Other: — Other: — Upper leather; sole leather
N256794 · 2014-09-26 — The tariff classification of flocked bovine leather from South Korea.
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…
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