CLA-2:CO:R:C:G  083602  SR
Mr. Peter J. Fitch
          Fitch, King, and Caffentzis
          116 John Street
          New York, New York  10048
          RE:  Classification of Clarino imitation leather material
          Dear Mr. Fitch:
               This is in response to your letter dated January 4, 1989,
          requesting the tariff classification of Clarino imitation leather
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  Samples were submitted.
          FACTS:
               The merchandise at issue is an imitation leather, trade
          named Clarino, and assumed to be a product of Japan.  It is made
          of an extruded bicomponent web of man-made fibers which are
          carded into a loose mat.  The fibers are of staple length and not
          filaments.  This carded web is lapped to build up a certain
          thickness then needled to make a more compact web.  The web is
          impregnated with a polyurethane emulsion which further bonds the
          web.  This polyurethane emulsion is analogous to a coagulation
          coating, in that the solvent in which the polyurethane particles
          are suspended is removed leaving a deposit of the polyurethane
          particles (coagulated) permeating the web.  The web is then
          introduced into a solution which dissolves out one of the
          polymers of the bicomponent fiber.  Because one of the polymers
          is dissolved out after coagulation, it seems that the
          polyurethane does not completely encapsulate all the fibers.  The
          small voids created by the solution removal do not cause the
          material to become cellular plastic.
               The underside of the samples are very fibrous in nature,
          which is what is desired to simulate leather.  Whether or not the
          fibers are embedded with polyurethane should be determined in the
          same way as visibility of coatings, whether or not the plastic is
          visible and substantial.  In this case the plastic is not visible
          or substantial.  
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          After the base material is complete it is coated with the
          appropriate finish to give the appearance of patent leather,
          plain leather, grained leather, etc.  The surface layer consists
          of a deposit of polyurethane particles covered by several thin
          finishing layers.
          ISSUE:
               Whether the merchandise at issue is classifiable under
          chapter 56.
          LAW AND ANALYSIS:
               The importer claims that the merchandise is not classifiable
          in chapter 56, HTSUSA, because of some exceptions in the notes to
          the chapter.  Note 1 to chapter 56, HTSUSA, states "This chapter
          does not cover:  (a)  Wadding, felt or nonwovens, impregnated,
          coated or covered with substances or preparations (for example,
          perfumes or cosmetics of chapter 33, soaps or detergents of
          heading 3401, polishes, creams or similar preparations of heading
          3405, fabric softeners of heading 3809) where the textile
          material is present merely as a carrying medium."
               Note 3(c) to chapter 56, HTSUSA, states that headings 5602
          and 5603 do not cover plates, sheets or strip of cellular rubber
          combined with felt or nonwovens, where the textile material is
          present merely for reinforcing purposes (chapter 39 or 40).
               With respect to the merchandise at issue, the textile
          material is beyond mere support, it provides the structure of the
          item and it provides the desired fibrous leather-like structure.
          The surface layer of the merchandise consists of a deposit of
          polyurethane particles covered by several thin finishing layers.
          This top layer is a coating of plastic on the nonwoven textile.
          The nonwoven is coated, not covered, with a sheet of plastic.
          HOLDING:
               The merchandise at issue, Clarino, is classifiable under
          subheading 5603.00.9020, HTSUSA, as impregnated, coated or
          covered nonwovens.  It is dutiable at a rate of 12.5 percent ad
          valorem under the general column, and subject to textile
          restraints under category 223.
               Due to the changeable nature of the statistical annotation
          (the ninth and tenth digits of the classification) and the
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          restraint (quota/visa) categories, you should contact your local
          Customs office prior to importation of this merchandise to
          determine the current status of any import restraints or
          requirements.
                                       Sincerely,
John Durants Director
                                       Commercial Rulings Division