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NY M83858




May 25, 2006

CLA-2-59:RR:NC:TA:350 M83858

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000

Mr. Mike Choi
MKC Customs Brokers International, Inc.
P.O. Box 91042
Los Angeles, CA 90009-1042

RE: The tariff classification of an imitation leather fabric, for use in the manufacture of covers for massage tables, from China.

Dear Mr. Choi:

In your letter dated May 16, 2006, on behalf of Earthlite Massage Tables, Vista, CA, you requested a tariff classification ruling.

This instant sample, consists of a woven fabric composed of 100% cotton that has been coated/laminated on one side with a cellular polyurethane plastics material, which has a rather substantial top compact skin. This top compact layer has been dyed green and embossed to simulate real leather. You state that this material weighs 446 grams per square meter and has the following composition, by weight: 55% PU/45% Cotton. This material will be imported as roll goods measuring 1.4 meters wide (about 55-inches).

The applicable subheading for the material will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of cotton. The duty rate is 2.7 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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