CLA-2-59:S:N:N3H:350 857398
Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, N.Y. 13683
RE: The tariff classification of two imitation leather (pigskin
and kid) fabrics for use in footwear linings, from West Germany.
Dear Mr. Lefebvre:
In your letter dated October 5, 1990, you requested a tariff
classification ruling.
Two samples were submitted which are identified as Coaleda
Pig and Coaleda Kid, respectively. They both consist of a woven
backing (polyester/cotton) which has been coagulation coated with
a polyurethane plastics material. Although this plastic
permeates through the substrate fabric, the textile fibers are
still noticeable on the under surface. The top surface layer has
been covered with a lacquer finish and the material embossed to
represent either pigskin or kid leather. Your correspondence
provides the following specifications for this fabric:
Fabric 160 grams per sq. meter
P.U. 60 " " "
Lacquer Finish 45 " " "
Fabric: Warp-Cotton 35 Polyester 65
Weft-Cotton 10 Polyester 90
The applicable subheading for the two fabrics 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.
.
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