Ms. Courtney Brown
Star USA, Inc.
250 Davis Road
Ashland, OH 44805

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

Dear Ms. Easton:

In your letter dated June 8, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This letter is on behalf of behalf of Omnova Solutions Inc.

The instant sample, identified as style “Verona”, consists of a knit fabric which is composed of a 65% polyester/35% cotton blend. This fabric has been laminated on one side with a cellular polyvinyl chloride plastics material, having a top compact polyurethane plastic skin. This plastics portion has been dyed and embossed to simulate real leather. You write that this material has application as automobile upholstery. The following weight specifications were provided for this material:

Wt. of Polyester: 15 oz/y² (60%) Wt. of Plastic: 10 oz/y² ( 40%) Total Wt. : 25 oz/y² The applicable subheading for the material will be 3921.12.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polymers of polyvinyl chloride, products with textile fibers in which man-made fibers predominate by weight over any other textile fiber, not over 70 percent by weight of plastics. The duty rate will be 6.5 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