CLA-2-39:OT:RR:NC:TA:350
Ms. Pat Danilczyk
USG Logistics Inc.
1975 Linden Boulevard, Suite 111
Elmont, NY 11003
RE: The tariff classification of an imitation leather fabric, for use in upholstery, from Korea.
Dear Ms. Danilczyk:
In your letter dated March 25, 2010, on behalf of Humanscale Corporation, Piscataway, NJ, you requested a tariff classification ruling.
The instant sample, identified as item ‘Lotus’, consists of a nonwoven fabric which is composed of 100 percent nylon man-made fibers that has been laminated on one side with a cellular polyurethane plastics material. This PU portion has been dyed to simulate leather and will form the outer surface when used in upholstery. You state that this material will be imported as roll goods having 54-inch widths and lengths varying from 30 to 50 yards. The following weight specifications were provided:
Wt. of Nylon: 290.4 g/m²
Wt. of PU: 149.6 g/m²
Total Wt.: 440.0 g/m²
The applicable subheading for the material will be 3921.13.1500, 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, not over 70 percent by weight of plastics. The rate of duty 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 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