WHOLE HIDES OF BOVINE LEATHER. GRAIN, SPLITS, WITH A SURFACE AREA EXCEEDS 28 SQUARE FEET; TYPICALLY IT 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 (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 - WHOLE HIDES AND SKINS;GRAIN SPLITS CN CODE 41071291 - OTHER BOVINE (INCLUDING BUFFALO) LEATHER, ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 4107 AND GENERAL NOTE (III) TO CH 41