CLA-2-59:RR:NC:TA:350 L83549
Ms. Amanda M. Garland
F. Schumacher & Company
1325 Old Cooche’s Bridge Road
P.O. Box 6002
Newark, DE 19714-6002
RE: The tariff classification of an imitation leather fabric, for use in home furnishings, from Japan.
Dear Ms. Garland:
In your letter dated March 28, 2005, you requested a tariff classification ruling.
The instant sample, identified in your letter as “Brisa series number 51100”, consists of a brushed woven fabric (not a nonwoven as stated in your letter) composed of rayon man-made fibers that has been laminated on one side with a polyurethane plastics material. This plastics portion has been dyed and embossed to simulate real leather. You state that this material will be imported as roll goods having 137 cm widths and weighs 312 grams per square meter. While not specifically mentioned in your correspondence, this material does not appear to be over 70 percent, by weight, of the polyurethane plastics portion.
You suggest classification in tariff subheading 5603.14.9090, which provides for “nonwovens, …. whether or not impregnated, coated, covered or laminated…”, however, this would not be correct. Such provision in the tariff mandates that the textile portion be of a nonwoven construction. However, as noted above, the construction of the textile fabric portion of this item is woven.
The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), 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.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division