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August 11, 1999

CLA-2-59:RR:NC:TA:350 E85489

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. Paul S. Zompa
Coverluxe Inc.
100 Founders Drive
Woonsocket, RI 02895

RE: The tariff classification of two imitation leathers of polyurethane coated/laminated knit fabrics, for books and stationery items, from Korea.

Dear Mr. Zompa:

In your letters of June 21st and July 28, 1999, you requested a classification ruling. The supplier is Dong Nam Ind. Co., Ltd., Pusan, Korea.

You refer to your requests as 1000 A and B and supplied two representative samples for each.

The first request, identified as “A”, for which you do not currently have a style or quality number, consists of a circular knit fabric (30S/2 x 30S/2, 0.6 mm/18 gauge) that has been coated/laminated on one surface with a thin compact polyurethane plastics material (finished gauge - .07 mm). You indicate in a recent telephone conversation with this office that the textile portion is a 65% polyester man-made fiber/35% cotton blend. The plastics portion has been dyed black and embossed to simulate top grain leather. Two representative samples were submitted which differ mainly in the embossing. You were unable to furnish the weight of the material nor the respective weights of the textile vis a vis the plastic. The plastic portions of the materials, from observation, are under 70 percent by weight of the total weight of the material. This material will be imported as roll goods.

The second request, identified as “B”, for which you do not currently have a style or quality number, consists of a knit fabric (0.4 mm) composed of man-made polyester microfiber that has been coated/laminated on one surface with a thin compact polyurethane plastics material (finished gauge - .07 mm). This plastics portion has been dyed black and embossed to simulate top grain leather while the textile fabric portions have been lightly brushed. Two representative samples were submitted which differ mainly in the embossing. You were unable to furnish the weight of the material nor the respective weights of the textile vis a vis the plastic. The plastic portions of the materials, from observation, are under 70 percent by weight of the total weight of the material. This material will be imported as roll goods.

The applicable subheading for all these materials will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8 percent ad valorem.

There are presently no textile restraints for this merchandise from Korea.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,

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