CLA-2-59:S:N:N3H:350 851979
Mr. H. Schaefer
Thor Air Freight Corp.
P.O. Box 622
J.F.K. Int'l Airport
Jamacia, N.Y. 11430
RE: The tariff classification of an imitation leather material
with a brushed knit backing from Japan. You state that it
may be used in such things as garments, wall coverings and
home furnishings purposes.
Dear Mr. Schaefer:
In your letter dated April 12, 1990, you requested a tariff
classification ruling.
The sample submitted, article DOMY 1027, consists of a
brushed knit substrate fabric (rayon/polyamide) that has been
coated on one side with a cellular polyurethane plastics. This
plastics material has been embossed to simulate a top grain
leather. You state that this fabric is 45% polyurethane, 47%
rayon and 8% polyamide, by weight, and may be imported with a
flame retardant finish.
The applicable subheading for the fabric will be
5903.20.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics, impregnated, coated,
covered or laminated with plastics, with polyurethane, of man-
made fibers, not over 70 percent by weight of plastics. The rate
of duty will be 8.5 percent ad valorem.
While you inquire as to the dutiable status of this material
if imported with a permanently affixed paper, this will not alter
the classification of the material. The material by itself, with
the brushed knit backing is not deemed suitable for use as a wall
covering.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements, products
of Japan are subject to quota and the requirement of a visa.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport