3 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 leather from the Netherlands.
Issued December 21, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D85178 (December 21, 1998)
Tariff classification
HTS codes: 4104.39.5010
Headings: 4104
Product description
The submitted sample, Silky Sport, is bovine split leather without hair on, which has been buffed, dusted and finished on the flesh side. The leather is used as uppers in the manufacture of footwear.
Full text
NY D85178 December 21, 1998 CLA-2-41:RR:NC:3:353 D85178 CATEGORY: Classification TARIFF NO.: 4104.39.5010 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, Silky Sport, is bovine split leather without hair on, which has been buffed, dusted and finished on the flesh side. The leather is used as uppers in the manufacture of footwear. The applicable subheading for the Comfort Turbo leather will be 4104.39.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other bovine leather and equine leather, parchment-dressed or prepared after tanning: Other: Other: Upper leather; sole leather...Upper leather: Split." The rate of duty will be 5% ad valorem for 1998 and 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
More rulings on the same tariff codes
The tariff classification of coated leather from China.
The tariff classification of leather from Korea and China.
The tariff classification of leather from Taiwan.
The tariff classification of flocked leather from Italy.
Follow D85178
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.