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NY N012046





June 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2090

Ms. Margaret Easton
Star USA, Inc.
250 Davis Road
Ashland, OH 44805

RE: The tariff classification of an imitation leather upholstery fabric, from Thailand.

Dear Ms. Easton:

In your letter dated May 23, 2007, on behalf of Omnova Solutions Inc., you requested a tariff classification ruling.

The instant sample, identified as “Thomas Aftermarket 46277400 Brown”, consists of a 100 percent polyester knit fabric that has been laminated on one side with a compact polyvinyl chloride plastics material. This PVC portion has been dyed and embossed to simulate real leather. You provided the following weight specifications for this material:

Wt. of Polyester: 2.8 oz/y² (12.4%)
Wt. of PVC: 19.7 oz/y² ( 87.6%)
Total Wt. : 22.5 oz/y²

The applicable subheading for the material will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. The duty rate will be Free.

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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