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NY N010848




June 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.13.1910; 3921.13.1950

Mr. Christopher P. Garcia
Kuehne + Nagel
8200 Boggy Creek Road, Suite 600
Orlando, FL 32834

RE: The tariff classification of two imitation leather fabrics, for use in automotive interiors, from Germany.

Dear Mr. Garcia:

In your letter dated April 23, 2007, on behalf of Benecke-Kaliko, you requested a tariff classification ruling.

The first item, style Benova®PUR Leatherette”, item 6148, consists of a knit fabric (not woven as stated in your letter) that is composed of a 65% cotton/35% polyester man-made fiber blend. This material has been coated/laminated on one side with a cellular polyurethane plastics material. This plastics portion has, in turn, been dyed and embossed to simulate real leather. The following weight breakdown was provided for this material:

Wt. of PU: 430 g/m² (71.7%)
Wt. of Textile: 170 g/m² (28.3%)
Total Wt.: 600 g/m²

The second item, style Benova®PUR Leatherette”, item 6149, consists of a knit fabric that, according to your correspondence, is composed of a 100% polyester man-made fibers. This material has been coated/laminated on one side with a rather substantial, cellular polyurethane plastics material having a thin top compact skin. This plastics portion has, in turn, been dyed and embossed to simulate real leather. The following weight breakdown was provided for this material:

Wt. of PU: 330 g/m² (73.3%)
Wt. of Textile: 120 g/m² (26.7%)
Total Wt.: 450 g/m²

The applicable subheading for style Benova®PUR Leatherette”, item 6148 will be 3921.13.1910, Harmonized Tariff Schedule of the United States (HTSUS), 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 vegetable fibers predominate by weight over any other single textile fiber. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for style Benova®PUR Leatherette”, item 6149, will be 3921.13.1950, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with a single textile material, other. The duty rate will be 5.3 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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