Classification of sides of calfskin leather; not classifiable in subheading 4104.10; classifiable in subheading4104.31
Active· CBP ruling HQ 952214· Issued 1994-07-18
Ruling text
HQ 952214
July 18, 1994
CLA-2 CO:R:C:T 952214 CC
CATEGORY: Classification
TARIFF NO.: 4104.31.5020
Kenneth R. Paley, Esq.
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: Classification of sides of calfskin leather; not classifiable in subheading 4104.10; classifiable in subheading
4104.31
Dear Mr. Paley:
This letter is in response to your inquiry, on behalf of
Sadelco U.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 leather is classifiable under
subheading 4104.10 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 4104, HTSUSA, provides for leather of bovine or
equine animals, without hair on, other than leather of heading
4108 or 4109. Subheading 4104.10, HTSUSA, provides for whole
bovine skin leather, of a unit surface area not exceeding 28
square feet (2.6mý).
In our response to an internal advice request, we classified
leather consisting 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, in Headquarters Ruling Letter (HRL) 953045,
dated February 5, 1993. In that ruling we found that the
merchandise was not classifiable under subheading 4109.10,
stating the following:
The remaining subheadings [those other than subheading
4104.10] within heading 4104, HTSUSA, provide for
bovine skin leather other than "whole not exceeding 28
square feet." Following GRI 1, supra, it is clear that
the drafters of the Harmonized System intended to
exclude from subheading 4104.10 skins which, in their
condition as imported, were not whole.
According to the Harmonized Commodity Description and Coding
System, Explanatory Notes, the official interpretation of the
HTSUSA at the international level, at page 602, hides, skins and
leather fall in this chapter [Chapter 41] whether in whole hides
(which may have the skin of the head and legs removed) or in
portions (e.g., sides, shoulders, butts, bends, bellies, cheeks),
strips or sheets. Thus, the Explanatory Notes clearly
differentiate whole hides from sides.
You argue that the Summary Records of the Harmonized System
Committee and its Working Party ("Summary Records") show that it
was the intent of the drafters of the nomenclature to include all
calf leather, including sides, in subheading 4104.10. You state
that the Summary Records show that the only reason that the term
whole was incorporated into subheading 4104.10 was because the
Committee was under the impression that calfskin leather was not
traded in half skins, or sides.
The starting point in determining legislative intent is the
language of the statute itself. Customs Law & Administration,
Third Edition (1984), Ruth F. Sturm at 51.3, p. 20, states the
following:
The first source for the determination of that
intent is the statutory language, which is presumed to
be used in its normal sense. Unites States v. Esso
Standard Oil Co., 42 CCPA 144, 151, C.A.D. 587 (1955);
United States v. British Cars & Parts, Inc. et al., 47
CCPA 114, C.A.D. 741 (1960); John S. James a/c The
Consolidated Packaging Corp. v. United States, 48 CCPA
75, C.A.D. 768 (1961); United States v. Gulf Oil
Corporation et al., 47 CCPA 32, C.A.D. 725 (1959). If
the language is clear and unambiguous, there is no
reason why its meaning should be rejected and a search
diligently made for some other signification. Akawo,
Morimura & Co. v. United States, 6 Ct. Cust. Appls.
379, 381, T.D. 35921 (1915).
The language of subheading 4104.10 is clear and unambiguous;
it provides for whole bovine skin leather. Whole in its normal
sense does not mean half, part or side. There is no reason to
search for any other signification for this provision since its
meaning is clear. The merchandise at issue is calfskin leather
sides, which clearly does not meet the terms of subheading
4104.10. Consequently, this merchandise is not classifiable
under subheading 4104.10.
You have also requested detrimental reliance concerning
certain entries of leather. Our response to your claim is the
subject of a separate letter (HQ 956724), copy enclosed.
Liquidations or reliquidations of those entries should be made in
accordance with HQ 956724.
HOLDING:
The merchandise at issue is classifiable under subheading
4104.31.5020, HTSUSA, which provides for leather of bovine or
equine animals, without hair on, other than leather of heading
4108 or 4109: other bovine leather and equine leather, parchment-dressed or prepared after tanning: full grains and grain splits:
other: upper leather; sole leather, upper leather: other. The
rate of duty is 5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 952214, retrieved 2026-10-12T05:26:56Z, republished verbatim. This digest is informational; only CBP issues binding rulings.