The tariff classification of composition leather from South Korea

 N301116 May 31, 2019 CLA-2-41:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 4115.10.0000 Gregory Watts Skechers USA Incorporated 225 S. Sepulveda Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of composition leather from South Korea Dear Mr. Watts: In your letter dated October 12, 2018, you requested a tariff classification ruling. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The merchandise under consideration is referred to as “Recycled Leather, Angel”. The sample consists of three layers. It is imported in rolls 56 inches wide. From the information you provided, you state the “Recycled Leather, Angel” is used in the manufacture of the external surface area of the upper of footwear. Our Customs Laboratory has determined that the article is composed of a polyurethane coating layer embossed with a pattern on the surface in thickness of .02 millimeter. The middle layer consists of a fabric layer of polyester fibers. The bottom layer consists of leather fibers (composition leather). The bottom layer imparts the essential character. Composition leather covers only composition leather with a basis of leather or leather fibers. It does not apply to imitation leathers based on plastics, rubber, paper, paperboard or coated textile fabrics. The item described above has a basis of leather fibers. The applicable subheading for the “Recycled Leather, Angel” will be 4115.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather, dust, powder and flour: Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls.” The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Elena Pietron at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division