CLA-2-56:RR:NC:TA:350 I87424

Mr. Nohemy Valdivieso
Nohemy Customs Broker, Inc.
11222 La Cienga Boulevard, Suite 135
Inglewood, CA 90304

RE: The tariff classification of a suede-like nonwoven fabric, for use in trimming clothes and accessories, from Korea.

Dear Mr. Valdivieso:

In your letter dated October 15, 2002, on behalf of Sung Do Enterprises, Inc., Los Angeles, CA, you requested a tariff classification ruling.

You submitted a sample card containing a variety of sample swatches in an array of different colors. The product is Kolon’s Chamude Ultra Microfiber Suede, DS. While you provided no indication of the method of manufacture other than to say the material is composed of polyurethane plastic and fibers, the material is a typical “escaine” type of nonwoven material. That is, it is of a staple length fiber construction impregnated with a PU plastics material and brushed up to create a suede-like appearance. Your material is then, merely slit from wider widths to provide its final dimensions. Your instant samples are about 1/4" wide, but, per a recent telephone conversation with your office, we learned that they may be imported in rolls measuring 1 1/2" in width. Regardless of their respective widths, they are all still considered nonwovens. Additionally, you indicate that this material will be imported in thicknesses ranging from approximately 0.5 mm to 1.4 mm + 0.05 and weights of 170 g/m² to 435 g/m² + 20.

This material has application in the trimming of clothes and accessories such as shoes, gloves and riding dress, etc.

The applicable subheading for the product will be 5603.94.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, ... "imitation suede", weighing more than 150g/ m². The duty rate will be Free.

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 George Barth at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division