U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
5903.10.1000
$17.6M monthly imports
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Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of five imitation leather fabrics, from Mexico.
NY 887534 June 28, 1993 CLA-2-59:S:N:N6:350 887534 CATEGORY: Classification TARIFF NO.: 5903.10.1000; 5903.10.2090; 5903.20.2500 Ms. Marina Noguez Curpiel, S.A. De C.V. Juan Escutia No. 64, Col. Condesa C.P. 06140, Mexico, D.F. Mexico RE: The tariff classification of five imitation leather fabrics, from Mexico. Dear Ms. Noguez: In your letter dated June 7, 1993, you requested a tariff classification ruling. Five representative samples were submitted. All consist of knit or woven backing fabrics that have been coated/laminated on one side with a plastics material. Styles CTF/88, CTF/PW and HEP/68 have been embossed while styles CHV/GP and CHV/PL which are imitation patent leathers have not. You supplied the following weight breakdowns which have not been verified by the New York Customs Laboratory: Style Composition Wt.(grs/m2) CTF/PW Surface Top: Polyurethane 40 Skin: PVC 280 Adhesive PVC 80 Backing Fabric: 100% Polyester 50 (Knit-Brushed) 450 CTF/88 Surface Top: Polyurethane 40 Skin: PVC 280 Adhesive PVC 80 Backing Fabric: 100% Cotton 110 (Knit) 510 CHV/PL Surface Top: Polyurethane 60 Skin: PVC 420 Adhesive PVC 120 Backing Fabric: 65% Polyester 156 (Woven) 35% Cotton 84 840 CHV/GP Surface Top: Polyurethane 60 Skin: PVC 420 Adhesive PVC 120 Backing Fabric: 100% Polyester 115 (Knit) 715 HEP/68 Surface Polyurethane 155 Backing Fabric: 65% Polyester 172 (Woven) 35% Cotton 93 (Lightly Brushed) 420 The applicable subheading for style CTF/88 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, of cotton. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for styles CTF/PW, CHV/PL and CHV/GP will be 5903.10.2090, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. The duty rate is 4.2 percent ad valorem. The applicable subheading for style HEP/68 will be 5903.20.2500, 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 duty rate is 8.5 percent ad valorem. Articles classifiable under items 5903.10.1000 and 5903.10.2090, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Style HEP/68 falls within textile category designation 229. Based upon international trade agreements, products of Mexico are subject to the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 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