CUT SIDES/HALF HIDES OF BOVINE LEATHER/GRAINS/SPLITS. HIDES HAVE BEEN TANNED, GRAIN SPLIT UNDERGONE STUCCO AND BUFFING PROCESS. USED IN MANUFACTURE OF AUTOMOTIVE UPHOLSTERY

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 - 410792 OTHER, INCLUDING SIDES; GRAIN SPLITS CN CODE 41079210 - BOVINE (INCLUDING BUFFALO) LEATHER, ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 4107 AND GENERAL NOTE (III) TO CH 41