NY 851481
MAY 11 1990
CLA-2-56:S:N:N3H:350 851481
Mr. Richard Macchione
Boston Bay Brokers, Inc.
225 Friend Street (Suite 700-1)
Boston, MA 02114
RE: The tariff classification of imitation leather and suede
textile fabrics from Hungary.
Dear Mr. Macchione:
In your letter dated April 10, 1990, on behalf of Hub Fabric
Leather Co., you requested a tariff classification ruling. A
swatch book of various colors and three thicknesses (but all of
the same construction) has been submitted.
The first item (LAJTA) consists of layers of nonwoven
needled together and impregnated with nitrile rubber. The
finished material is split into layers of varying thicknesses.
The rolled and packaged furnished samples are:
LAJTA 65- 0.60-0.70MM
LAJTA 85- 0.80-0.90MM
LAJTA 100- 0.95-1.05MM
The finished weight is 350g/m2 with the substrate accounting
for 100g/m2. These nonwovens have a suede like appearance which
has not lost it's fibrous textile nature.
The second item (JOI) and JO3(DUROKAF) consists of a cotton
knit substrate fabric which is laminated to an expanded polyvinyl
chloride plastics having a top compact layer achieved via the
release paper method of manufacture. This top layer has been
embossed to simulate leather.
The weights of these two styles are as
follows:
Wt of substrate Total wt.
J01 95g/linear yd. 560g/linear yd.
J03 95g/linear yd. 800g/linear yd.
The applicable subheading for the first item (LAJTA) will be
5603.00.90, Harmonized Tariff Schedule of the United States
(HTS), which provides for nonwovens, whether or not impregnated,
coated or covered. The rate of duty will be 12.5 percent ad
valorem.
The applicable subheading for the second item (JO1) and JO3
will be 5903.10.1000, Harmonized Tariff Schedule of the United
States (HTS), which provides for textile fabrics impregnated,
coated, covered or laminated with plastics, with polyvinyl
chloride, of cotton. The rate of duty will be 5.3 percent ad
valorem
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport