CLA-2-59:RR:NC:TA:350 L84969
Mr. Christopher P. Garcia
Kuehne & Nagel
8200 Boggy Creek Road, Suite 600
Orlando, FL 32824
RE: The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Germany.
Dear Mr. Garcia:
In your letter dated May 11, 2005, on behalf of Benecke-Kaliko, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.
The instant sample, style “8687”, as described in your correspondence, consists of a knit fabric composed of a 65% polyester man-made fiber/35% cotton blend. This fabric has been coated/laminated on one side with a cellular polyvinyl chloride plastics material having a substantial top compact skin. This PVC portion has, in turn, been dyed and embossed to simulate top grain leather. You provided the following weight breakdown for this material:
Wt. Of PVC: 870 g/m² (86%)
Wt. Of Textile: 140 g/m² (14%)
Total Wt.: 1,010 g/m²
The applicable subheading for the material will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate is 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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division