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NY 871635


March 2, 1992
CLA-2-:S:N:N3H:350 871635

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000

Ms. Kathryn A. Hewitt
Chase, Leavitt (Customhouse Brokers), Inc. 24 Griffin Way
Chelsea, MA 02150

RE: The tariff classification of an imitation suede material for use in footwear, from Taiwan.

Dear Ms. Hewitt:

In your letter dated February 20, 1992, on behalf of Faytex Corporation, you requested a tariff classification ruling.

The instant sample, a synthetic suede material known as "Nu Suede", consists of a woven cotton backing fabric composed of 100% cotton that has been coated on one surface with polyurethane plastic in what appears to be a coagulation type coating operation. The fabric itself appears to have been lightly brushed on one surface. The coagulation coating applied to this brushed surface has been abraded to create a suede-like effect. You indicate that this material will be used in shoe factories for use as shoe lining material. The material weighs 431 grams per square meter (60% cotton/40% PU).

The instant sample, a synthetic suede material known as "Nu Suede", consists of a woven cotton backing fabric composed of 100% cotton that has been coated on one surface with polyurethane plastic in what appears to be a coagulation type coating operation. The fabric itself appears to have been lightly brushed on one surface. The coagulation coating applied to this brushed surface has been abraded to create a suede-like effect. You indicate that this material will be used in shoe factories for use as shoe lining material. The material weighs 431 grams per square meter (60% cotton/40% PU).

The applicable subheading for the product will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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