The tariff classification of textile/PU plastic imitation leather material, from Korea.

NY F80133 December 7, 1999 CLA-2-59:RR:NC:TA:350 F80133 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Dominic Teh SBIS, Inc. dba Sun Bay International 5250 W. Century Blvd., Suite 608 Los Angeles, CA 90045 RE: The tariff classification of textile/PU plastic imitation leather material, from Korea. Dear Mr. Teh: In your letter which was received November 26, 1999, on behalf of True Color Textile Inc., Los Angeles, CA, you requested a classification ruling. The supplier is Yousung Chemical Ind. Co., Ltd., Korea. The instant sample, identified as “Lamb Skin 54 inch width,” consists of a 65% polyester man-made fiber/35% carded cotton circular knit fabric that has been coated on one side with a thin film of compact polyurethane plastics material. This PU portion has been dyed and embossed to simulate real lamb skin leather. The total thickness of the coated fabric is 0.7 mm. You provided the following weight specifications for this fabric predicated on 60” widths which includes the uncoated selvage: Wt. Of Textile: 300 grams/yard Wt. Of PU: 80grams/yard Total Wt.: 380 grams/yard This works out to 79% polyester/21% polyurethane plastic, by weight, respectively. You indicate that the plastic covered portion is 54 inches wide. The applicable subheading for the material 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 rubber or plastics. The duty rate will be 8 percent ad valorem. Effective January 1, 2000, the duty rate will be 7.9 percent ad valorem. There are presently no textile restraints for this merchandise. 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