WHOLE HIDES OF BOVINE LEATHER. GRAIN, SPLITS, WITH A SURFACE AREA EXCEEDING 28 SQUARE FEET. TYPICALLY MEASURES AROUND 47 SQUARE FEET. THE HIDES HAVE BEEN TANNED, GRAIN SPLIT, UNDERGONE STUCCO AND BUFFING PROCESS. TO BE USED IN THE MANUFACTURE OF AUTOMOTIVE UPHOLSTERY.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING - 4107 - WHOLE HIDES AND SKINS - 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 - 410712 - GRAIN SPLITS CN CODE - 41071291 - OTHER THAN BOVINE (INCLUDING BUFFALO) LEATHER, OF A UNIT SURFACE AREA NOT EXCEEDING 28 SQUARE FEET (2,6 M2) - BOVINE (INCLUDING BUFFALO) LEATHER ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES (HSENS) TO HEADING 4107