CLA-2-59:RR:NC:TA:350
Mr. James Philip Jagger
ACTS®
391 Attwell Drive
Etobicoke, Ontario, Canada
M9W 5C4
RE: The tariff classification of three imitation leather upholstery fabrics (coverstock material), for use in automobile interiors, from Canada.
Dear Mr. Jagger:
In your letter dated June 16, 2008, on behalf of Canadian General Tower Limited, Cambridge, Ontario, Canada, you requested a tariff classification ruling.
You submitted three representative samples, which were identified as styles 20221, 24991 and 27019, respectively. All three materials consist of a knit backing fabric, which is composed of either 100% polyester man-made fibers or a 65% polyester/35% cotton blend. These knit backings have been coated/laminated on one side with a cellular polyvinyl chloride plastics material having a rather substantial top compact skin. This top PVC portion, in all instances, has been dyed and embossed to simulate real leather and will form the outer surface of the material when deployed in automotive interiors. The PVC portions comprise well over 70 percent by weight of the total weight of the respective materials as evidenced by the following weight specifications that you provided:
Style 20221: 85.9% PVC/14.1% Textile
Style 24991: 86.4% PVC/13.6% Textile
Style 27019: 89.3% PVC/10.7% Textile
We concur with your position that the applicable subheading for the three materials will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), 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.
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