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 plastic coated textile upholstery fabric, from China
Dear Mr. Shah:
In your letter dated May 1, 2012, you requested a tariff classification ruling.
The submitted sample is identified as Cantina RL. According to the information provided, the plastic coated upholstery material has a four layer construction. The top outer layer consists of compact polyurethane that has been printed and embossed to simulate leather. The second layer is cellular polyurethane. The third layer is a woven fabric of 70% polyester/30% cotton fibers. The backing layer is leather scrap that is flocked onto the textile fabric. You provided the following breakdown for this material:
Polyurethane plastic (2 layers) – 260 g/m²
Woven textile fabric - 168 g/m²
Leather scrap - 128 g/m²
Based upon the weight breakdown that you submitted, this material is not over 70 percent by weight of the polyurethane plastics portion.
The applicable subheading for the Cantina RL will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnate, 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