The tariff classification of imitation suede-like leather of plastic coated woven textile fabric, from Italy.

NY D87325 February 5, 1999 CLA-2-59:RR:NC:TA:350 D87325 CATEGORY: Classification TARIFF NO.: 5903.20.1000 Mr. Mathes Valenza Combined Logistics 184-45 147 Avenue Springfield Gardens, NY 11413 RE: The tariff classification of imitation suede-like leather of plastic coated woven textile fabric, from Italy. Dear Mr. Valenza: In your letter dated January 26, 1999, on behalf of Independence Leather L.L.C., Morningside, NJ, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles CTD TYROL and CTD GARDENA, respectively. You write that both woven fabrics are dipped in a coagulation polyurethane plastic, then buffed on the surface to obtain the suede effect. From the samples, it appears that the materials have received an initial brushing before the plastic was applied. The undersides retained their napped textile surfaces. The “sueded” plastic is visible to the naked eye on the top surfaces, however, numerous textile fibers do protrude through the plastic surface adding to the suede effect. You provided the following technical specifications for these two materials which will be imported as roll goods in 55 inch widths, and, which are destined for use in the manufacture of footwear and leather goods. Style CTD TYROL Style CTD GARDENA Wt. Of Textile: 295 g/m² (55% Cotton/45% Polyester) 250 g/m² (52% Cotton/48% Polyester) Wt. Of PU : 185 g/m² 160 g/m² Total Wt.: 480 g/m² 410 g/m² This works out to 61% textile/39% PU plastic for CTD TYROL and 61% textile/39% PU plastic for CTD GARDENA. The applicable subheading for the two materials will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of cotton. The rate of duty will be 4 percent ad valorem. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division