CLA-2-56:RR:NC:TA:350 D81828
Mr. Paul Meyerson
Inter Cotton Inc.
888 Seventh Avenue
New York, NY 10106
RE: The tariff classification of a plastic coated textile
imitation leather fabric and a nonwoven imitation suede
fabric, from either Korea or Germany..
Dear Mr. Meyerson:
In your letter dated August 5, 1998, you requested a
classification ruling.
While you did provide two representative samples, no style or
quality numbers were furnished, nor were any manufacturing
specifications or respective weights submitted other
than what was provided on the attached stickers.
The first item (1), consists of a woven fabric composed of
polyamide man-made fibers (spun yarns) that has been coated on one
side with a polyurethane plastics material. This PU portion has
been surface embossed and printed to simulate top grain leather.
An adhesive sticker affixed to the sample states that this material
is composed of 60% polyamide man-made fibers and 40% polyurethane.
We assume the polyurethane is the plastic coating substance and
the percentages are by weight. Polyamide is a form of nylon. This
material was informally weighed and was found to weigh
approximately 234 g/mý.
The second item (2), consists of a nonwoven imitation suede
fabric. An adhesive sticker affixed to the instant sample
indicates that the material is composed of 70% polyester and 30%
polyurethane, assumed to be by weight, respectively. It appears
to be composed of a nonwoven polyester man-made fiber (staple) batt
that has been saturated or further bonded with a polyurethane
plastics material and further finished. This bonding substance has
not caused the fibrous nature of the nonwoven fabric to be lost.
This material was informally weighed and was found to weigh
approximately 327.9 g/mý.
The classification that follows is based mainly on observation
and the cursory information that was provided.
The applicable subheading for the first item (1) 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 rubber or plastics.
. The duty rate will be 8.1 percent ad valorem. .
The applicable subheading for the second item (2) will be
5603.94.9010, HTS, which provides for nonwovens, whether or not
impregnated, coated, covered or laminated, ... of other than
filaments, weighing more than 150 g/mý, ... imitation suede. The
duty rate is 2.5 percent ad valorem.
Item 1 falls within textile category designation 229 while
item 2 falls within textile category 223. Based upon international
textile trade agreements products of Korea are subject to quota and
the requirement of a visa. There are no textile restraints for
either material from Germany.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. 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 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 George Barth at 212-466-5884.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division