The tariff classification of CIEGAL, an industrial artificial leather of an impregnated nonwoven fabric, for polishing pads and other industrial applications, from Japan.

NY D88637 March 2, 1999 CLA-2-59:RR:NC:TA:350 D88637 CATEGORY: Classification TARIFF NO.: 5911.10.2000 Mr. Eric Aronowitz Marubeni America Corporation 450 Lexington Avenue New York, NY 10017-3984 RE: The tariff classification of CIEGAL, an industrial artificial leather of an impregnated nonwoven fabric, for polishing pads and other industrial applications, from Japan. Dear Mr. Aronowitz: In your letter dated February 25, 1999, you requested a tariff classification ruling. You supplied sample swatches of the following qualities: 7355-000(F), 7455, DOMITEX NO.25, DOMITEX NO.125, NO.25P and 7486. These materials will be imported into the United States in large rolls and, after which, will be cut to shape. According to your literature, these materials will ultimately be used for such applications as precision polishing in the electronics industry and in some instances for use as slide preventing material in brakes. No detailed manufacturing processes were furnished, however, from the accompanying literature, it is perceived that the material is made from a nonwoven textile fabric of synthetic fibers bonded with special synthetic rubber. It appears, also, that a urethane solution is coated on the surface of certain qualities, then further ground to remove the surface skin. All materials retain their fibrous textile nature, akin to the fibrous nature of real suede or split leather. You are of the opinion that these materials are classified under HTS subheading 5603. 14.9090, which, in essence, covers nonwovens, whether or not impregnated, coated, covered or laminated. However, due to the nature and intended use of these materials they are more specifically provided for under heading 5911 as textile products for technical uses. The applicable subheading for the six materials will be 5911.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical uses, textile fabrics, ..., coated, covered or laminated with rubber, leather or other material, other than printers’ rubberized blankets. The rate of duty will be 5.6 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