United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N022956 - NY N023031 > NY N022965

Previous Ruling Next Ruling
NY N022965




March 3, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.13.1950

Mr. Christopher Garcia
Kuehne + Nagel, Inc.
8200 Boggy Creek Road, #600
Orlando, FL 82824

RE: The tariff classification of an imitation leather fabric, for use in automotive upholstery, from Germany.

Dear Mr. Garcia:

In your letter dated February 4, 2008, on behalf of Benecke-Kaliko, you requested a tariff classification ruling.

The instant sample, identified as style 6212 “PUR Leatherette”, consists of a knit fabric composed of 100% polyester man-made fibers that has been laminated on one side with a cellular polyurethane plastics material. The polyurethane plastics layer contains a thin additional top coating of polyurethane plastic as a finishing operation. This PU portion has been dyed and embossed to simulate real leather. The following weight specifications were provided:

Wt. of PU: 300 g/m² (56%)
Wt. of Polyester: 240 g/m² (44%)
Total Wt.: 540 g/m²

The applicable subheading for the product will be 3921.13.1950, 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 a single textile material, other The rate of duty 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,

Previous Ruling Next Ruling

See also: