CLA-2-39:RR:NC:TA:350 M83935

Ms. Pamela Charlene Berry-Escarre
Marisol International
1255-A Lynnfield Road, Suite 257
Memphis, TN 38119

RE: The tariff classification of an imitation leather upholstery fabric, from China.

Dear Ms. Berry-Escarre:

In your letter dated June 5, 2006, on behalf of AAdvantage International Fabrics, Tupelo, MS, you requested a tariff classification ruling.

The instant sample, identified as style “Madras”, consists of a brushed woven fabric, which is composed of a polyester/cotton blend, that has been laminated on one side with a cellular polyurethane plastics material having a rather thin top compact skin. This plastics portion has been dyed and embossed to simulate real leather. The other side of this material has been flocked with leather scrap, which, according to your letter, imbues the product with the aroma of leather. The essential character of this material is imparted by the artificial leather surface, which will form the outer surface when used as upholstery. You provided the following technical specifications for this material:

Wt. Of Polyurethane plastic: 355.0 g/m² (71%) Wt. Of Polyester: 62.5 g/m² (13%) Wt. Of Cotton: 32.5 g/m² ( 6%) Wt. Of Leather scrap: 50.0 g/m² (10%) Total Wt.: 500 g/m² The applicable subheading for the material, which will be imported as roll goods having 54-inch widths, will be 3921.13.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 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

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.


Robert B. Swierupski
National Commodity
Specialist Division