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8514811990-05-11New YorkClassification

The tariff classification of imitation leather and suedetextile fabrics from Hungary.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

5603.00.90

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time

Summary

The tariff classification of imitation leather and suedetextile fabrics from Hungary.

Ruling Text

NY 851481 MAY 11 1990 CLA-2-56:S:N:N3H:350 851481 CATEGORY: Classification TARIFF NO.: 5603.00.90; 5903.10.1000 Mr. Richard Macchione Boston Bay Brokers, Inc. 225 Friend Street (Suite 700-1) Boston, MA 02114 RE: The tariff classification of imitation leather and suede textile fabrics from Hungary. Dear Mr. Macchione: In your letter dated April 10, 1990, on behalf of Hub Fabric Leather Co., you requested a tariff classification ruling. A swatch book of various colors and three thicknesses (but all of the same construction) has been submitted. The first item (LAJTA) consists of layers of nonwoven needled together and impregnated with nitrile rubber. The finished material is split into layers of varying thicknesses. The rolled and packaged furnished samples are: LAJTA 65- 0.60-0.70MM LAJTA 85- 0.80-0.90MM LAJTA 100- 0.95-1.05MM The finished weight is 350g/m2 with the substrate accounting for 100g/m2. These nonwovens have a suede like appearance which has not lost it's fibrous textile nature. The second item (JOI) and JO3(DUROKAF) consists of a cotton knit substrate fabric which is laminated to an expanded polyvinyl chloride plastics having a top compact layer achieved via the release paper method of manufacture. This top layer has been embossed to simulate leather. The weights of these two styles are as follows: Wt of substrate Total wt. J01 95g/linear yd. 560g/linear yd. J03 95g/linear yd. 800g/linear yd. The applicable subheading for the first item (LAJTA) will be 5603.00.90, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated or covered. The rate of duty will be 12.5 percent ad valorem. The applicable subheading for the second item (JO1) and JO3 will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 5.3 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

Related Rulings for HTS 5603.00.90

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (3)

CIT and CAFC court opinions related to the tariff classifications in this ruling.