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NY N020769




December 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2090

Ms. Judy Choe
FNS Customs Brokers, Inc.
18301 Broadwick Street
Rancho, Dominguez, CA 90220

RE: The tariff classification of three imitation leather fabrics, for use in automobile upholstery, from Korea.

Dear Ms. Choe

In your letter dated November 30, 2007, on behalf of LG Chem America, Inc., Englewood Cliffs, NJ, you requested a tariff classification ruling.

You supplied three representative sample which were identified as styles WNIJ, CTN3076 and MS321, respectively.

All three materials consist of knit fabrics that are composed of polyester or 65%polyester/35% cotton blends that have been coated/laminated on one side with a cellular plastics material having a substantial top compact skin. The plastics employed are chiefly composed of polyvinyl chloride plastic, however, some contain a lesser amount of polyurethane. You state that all three materials are over 70 percent by weight of the plastic portion, and while we found only one specification sheet confirming that, we urge you to supply full weight specifications for each shipment that you intend to import.

The applicable subheading for the three materials, if weighing over 70 percent by weight of plastic, 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 rubber or plastics. The duty rate is 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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