The tariff classification of two imitation leather (pigskinand kid) fabrics for use in footwear linings, from West Germany.

NY 857398 November 6, 1990 CLA-2-59:S:N:N3H:350 857398 CATEGORY: Classification TARIFF NO.: 5903.20.2500 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