WHOLE HIDES OF BOVINE ANIMALS, FULL GRAIN, UNSPLIT, WITH A SURFACE AREA OF ABOUT 63 SQUARE FEET. THE HIDES HAVE BEEN TANNED, COLOURED AND FLAME TREATED. TO BE USED IN THE MANUFACTURE OF AIRLINE SEAT COVERS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS): GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4107 - LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 410711 - WHOLE HIDES AND SKINS; FULL GRAINS, UNSPLIT; CN CODE 41071190 - OTHER THAN BOVINE (INCLUDING BUFFALO) LEATHER, OF A UNIT SURFACE AREA NOT EXCEEDING 28 SQUARE FEET (2.6 METRES SQUARED) ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 4107 AND GENERAL NOTE (III) TO CH 41