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NY N026959




May 2, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Mr. Taeko Logue
Achilles USA, Inc.
1407-80th Street S.W.
Everett, WA 98203

RE: The tariff classification of an imitation leather fabric used in upholstery, from Japan.

Dear Mr. Logue:

In your letter which was received April 25, 2008, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a knit fabric that is composed of 100 percent polyester man-made fibers. This fabric has been laminated on one side with a compact polyurethane plastics material. This PU plastics portion has been dyed and embossed to simulate real leather. You provided the following weight specifications or this material:

Wt. of textile: 317 g/m² (60%)
Wt. of PU: 211 g/m² (40%)
Total Wt.: 528

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

In your letter you indicate this product should be classified in subheading 3921.13.1950. Your reasoning is based on the assumption that the plastic material is cellular. A bench test on the product, performed in our office, indicates the plastics portion is NOT cellular but is a compact plastic. Since the compact plastic is visible to the naked eye, classification is based on Chapter 59 note 2(a)(1). When the wording “over 70% by weight of plastics” appears in subheadings in both chapters 59 and 39, it applies to products where you have a plastic material combined with a textile fabric and the plastic portion is over 70 percent by weight of the total weight of the material (including both the textile and the plastic).

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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