NY 802424 - The tariff classification of two imitation leather materials composed of nonwoven fabrics with a plastic film for such things as shoe linings, counter linings and labels. - United States International Trade Commision Rulings

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NY 802424

October 14, 1994

CLA-2-56:S:N:N6:350 802424

CATEGORY: CLASSIFICATION

TARIFF NO.: 5603.00.9090

Mr. Ethan S. Spencer
Ebinger Brothers Leather Company, Inc.
One Peatfield Street
Ipswich, MA 01938

RE: The tariff classification of two imitation leather materials composed of nonwoven fabrics with a plastic film for such things as shoe linings, counter linings and labels.

Dear Mr. Spencer:

In your letter dated September 23, 1994, you requested a tariff classification ruling.

The requested detailed manufacturing steps for quality FRESH CONFORT were not furnished, however, you do furnish the following information:

Nonwoven backing: 80% PES and 20% viscose man-made fibers 20 grams/m2 (20%)

Polyurethane coating: 265 grams/m2 (80%)

These weights were not verified. Although the weight of the plastic surface is claimed to be 80% of the total weight, this film is extremely thin compared with the thickness of the nonwoven portion and the overall thickness of the material. Both the plastic and textile contribute to the performance of the product.

You write that the quality KID, which was previously ruled upon, is similar to this quality FRESH CONFORT. However, KID has a much thicker and pronounced layer of cellular plastic, which cannot be said for quality FRESH and, therefore, we cannot make a just comparison for classification, even though the products may have a similar use for shoe linings.

The second material you have is TEXAS. It consists of a thin layer of polyurethane plastic over a relatively thick layer of nonwoven textile fabric. The material, which has an overall thickness of .87mm, is for use in counter linings and labels and has the following specifications:

Nonwoven backing: 368g/m2 (75%)
Polyurethane plastic: 122g/m2 (25%)
Total weight: 490g/m2

The applicable subheading for the two materials will be 5603.00.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered, of staple fibers. The rate of duty will be 12.5 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
New York Seaport

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