The tariff classification of a polyurethane plastics coated textile fabric (imitation leather), from China.

NY G84041 November 16, 2000 CLA-2-59:RR:NC:TA:350 G84041 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Rodney Ralston Trans-Border Customs Service, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of a polyurethane plastics coated textile fabric (imitation leather), from China. Dear Mr. Ralston: In your letter dated October 24, 2000, on behalf of Impenco Ltd., you requested a classification ruling. This letter is a follow-up to your previous letter of October 3, 2000 which was returned to you for more information. The instant sample, as described in your correspondence, consists of a slightly brushed woven textile fabric that is composed of a 20% cotton/80% polyester man-made fiber blend. This material has been visibly coated/laminated on one side with what appears to be a compact polyurethane plastics material. This PU plastics portion has been dyed and embossed to simulate real leather. You indicate that this material weighs 35.25 pounds per roll of 50 yards, i.e., .705 pounds per yard of 54-inch widths. You provided the following weight breakout of plastic vis a vis textile; 46.8% Polyurethane 53.2% Textile 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 7.9 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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