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HQ 083335


November 21, 1989

CLA-2:CO:R:C:G 083335 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000

Ms. Lucile M. Bond
Galleria FTW. Ltd., Inc.
Suite 501
Cooper Parkway Bldg.
North Park Dr. & Airport Hwy.
Pennsauken, N.J. 08109

RE: Lammy suede

Dear Ms. Bond:

This is in reference to your letter dated November 8, 1988, requesting the tariff classification of lammy suede material. A sample produced in Taiwan was submitted.

FACTS:

The merchandise at issue is a lammy suede material. Examination of the lammy suede material at issue shows that only trace amounts of the fibers of the underlying textile fabric protrude through the brushed plastic layer which forms the external surface of the upper.

ISSUE:

Whether lammy suede is considered a plastic surface for classification purposes.

LAW AND ANALYSIS:

Subheading 5903.20.1000, HTSUSA, provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. Because only trace amounts of the
textile fibers in the lammy suede protrude through the plastic layer to the exterior surface, the lammy suede at issue meets the definition of impregnated, coated, or covered fabrics as provided in note 2(a) to chapter 59, HTSUSA.

HOLDING:

The material at issue is classifiable under subheading 5903.20.1000, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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