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

Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265

RE: The tariff classification of an imitation leather material, from China.

Dear Mr. Shah:

In your letter dated January 24, 2012, you requested a tariff classification ruling.

The sample identified as style Lombardi RL has been assigned case number N207136 and will be subsequently ruled on.

The sample identified as style Lombardi TK, consists of an imitation leather material containing three distinct layers. Your letter indicates the middle layer is polyurethane plastic (cellular) that is sandwiched between a woven face fabric composed of 100 percent polyester man-made fibers and a knit backing layer that is also composed of polyester. The face or outer surface of the material appears to have been dyed and printed to produce a leather-like appearance. The specification sheet provided indicates the plastic component is less than 70 percent by weight of the Lombardi TK material.

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 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/.

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,

Thomas J. Russo
Director
National Commodity Specialist Division