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NY N024255




April 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Ms. Roxane Peiffer
Norman G. Jensen Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425-1545

RE: The tariff classification and marking of a laminated fabric, for use in the manufacture of automobile upholstery, from Taiwan.

Dear Ms. Peiffer:

This is a replacement letter for NY ruling N023593, dated February 27, 2008, in which fabric style #D9605 1K-2 was classified as if the cellular plastics layer was polyester. In a letter received on March 5, 2008, you informed this office that the cellular plastic material was polyurethane. A complete corrected ruling follows.

This ruling is on behalf of your client, Mr. Erik Russell Johnson, 2256 James Street, Eagan, MN 55122.

The instant sample, which was identified as fabric #D9605 1K-2, consists of an upholstery material containing three distinct layers. Specifically, there is a cellular polyurethane plastic material that is sandwiched between a tricot knit posterior layer that is composed of 100% nylon man-made fibers and a woven outer exposed layer that is composed of 100% polyester man-made fibers. You write that this material has application in the manufacture of upholstery for automotive interiors. This material will be imported as roll goods measuring from 17 to 60 yards in length. The following weight specifications were provided:

Wt. of woven polyester: 458 g/m² (87%)
Wt. of cellular PU plastic: 42 g/m² ( 8%) Wt. of knit tricot: 26 g/m² ( 5%)
Total Wt.: 526 g/m²

The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with polyurethane plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 7.5 percent ad valorem.

With respect to your question concerning the appropriate marking, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. In the instant case, a hang tag or adhesive sticker conspicuously placed either right inside the core or outside the bolt of material would satisfy this requirement.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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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