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NY L89874




January 17, 2006

CLA-2-39:RR:NC:TA:350 L89874

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.13.1100

Mr. Christopher P. Garcia
Kuehne & Nagel
8200 Boggy Creek Road, Suite 600
Orlando, FL 32824

RE: The tariff classification of a polyurethane plastics coated, imitation leather fabric, from Germany.

Dear Mr. Garcia:

In your letter dated January 5, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This letter is written on behalf of Benecke-Kaliko.

The instant sample, identified in your correspondence as style “Benova® Comfort 6136”, consists of a knit fabric composed of a 65% polyester man-made fiber/35% cotton blend that has been laminated on one side with a cellular polyurethane plastics material. This polyurethane plastics layer has been dyed and embossed to simulate real leather. You state in your most recent letter that the material weighs 350 grams per square meter as follows:

Weight of base fabric: 300 g/m² (85.7%)
Weight of PU: 50 g/m² (14.3%)

However, your earlier letter provided the following technical breakdown, which based upon bench tests, seems to more accurately depict the instant sample.

Weight of base fabric: 145 g/m²
Weigh of PU: 500+ 75 g/m²

Either way, based upon these weights, this fabric appears to be over 70 percent by weight of the PU plastics portion, regardless of whether the PU portion is 425 g/m² or 575 g/m². It is suggested that you supply a verifiable manufacturers breakdown, by weight, for each shipment.

The applicable subheading for the material will be 3921.13.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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