CLA-2-39:OT:RR:NC:TA:350
Mr. Christopher Garcia
Kuehne + Nagel
8200 Boggy Creek Rd/Ste 600
Orlando, FL 32824
RE: The tariff classification of two imitation leather fabrics, for use in the manufacture of automotive interiors, from Germany.
Dear Mr. Garcia:
In your letter dated September 25, 2007, on behalf of Benecke-Kaliko, you requested a tariff classification ruling.
The first item, style # 7070, “Roy PVC Artificial Leather”, consists of a knit fabric composed of a 65% cotton/35% polyester man-made fiber blend. This material has been coated/laminated on one side with a rather substantial cellular PVC plastics material. This PVC layer has been lightly coated on top with a thin polyurethane plastics film and then dyed and embossed to simulate real leather. You provided the following weight specifications for this material:
Wt. of Fabric: 140 g/m²
Wt. of Plastic: 740 g/m²
Total Wt.: 880 g/m²
The second item, style #8694, “Roy PVC Artificial Leather”, also consists of a knit fabric composed of a 65% cotton/35% polyester man-made fiber blend. This material has been coated/laminated on one side with a rather substantial cellular PVC/PVC acrylate plastics material. This PVC layer has been dyed and embossed to simulate real leather. While you indicate that the material weighs 880 grams per square meter, you did not specify the weight of the textile vis a vis the weight of the plastic, however, this will not affect the final classification. For future shipments, it is recommended that this information is always provided.
The applicable subheading for the two materials will be 3921.12.1910, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with textile materials, products with textile components in which vegetable fibers predominate by weight over any other single textile fiber. The duty rate will be 5.3 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division