2 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of coated composition leather from Taiwan.
Issued December 19, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C82184 (December 19, 1997)
Tariff classification
HTS codes: 4111.00.0000
Headings: 4111
Product description
The tariff classification of coated composition leather from Taiwan.
CBP rationale
The applicable subheading for the composition leather will be 4111.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Leather of other animals, without hair on, other than leather of heading 4108 or 4109: Composition leather with a basis of leather or leather fiber, in slabs, sheets or strio, whether or not in rolls.
Full text
NY C82184 December 19, 1997 CLA-2-41:RR:NC:3:353 C82184 CATEGORY: Classification TARIFF NO.: 4111.00.0000 Ms. Jane A. Sheridan Pagoda 8300 Maryland Ave. St. Louis, Missouri 63105 RE: The tariff classification of coated composition leather from Taiwan. Dear Ms. Sheridan: In your letter dated November 19, 1997 you requested a tariff classification ruling. The submitted sample you state is recycled leather coated with PU. The leather starts as leather pulp and a chemical is added, it is then made into a sheet and a PU coating is added. The applicable subheading for the composition leather will be 4111.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Leather of other animals, without hair on, other than leather of heading 4108 or 4109: Composition leather with a basis of leather or leather fiber, in slabs, sheets or strio, whether or not in rolls. The rate of duty will be 1.1% ad valorem. The duty rate for 1998 will be 0.6% ad valorem. 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 Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Follow C82184
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.