The tariff classification of a PVC/textile imitation leather material, for use in auto upholstery, from Japan.

NY H89970 April 8, 2002 CLA-2-59:RR:NC:TA:350 H89970 CATEGORY: Classification TARIFF NO.: 5903.10.2090 Mr. John F. Jager Toyota Tsusho America, Inc. 702 Triport Road (CL 960) Georgetown, KY 40324 RE: The tariff classification of a PVC/textile imitation leather material, for use in auto upholstery, from Japan. Dear Mr. Jager: In your letter dated March 29, 2002, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a compact PVC plastics material which is laminated on one side with a woven fabric composed of a 65% polyester/35% rayon man-made fiber blend. Your letter mentions a “cellular” plastic middle layer, however, none was found in the instant sample. We note, per a recent telephone conversation with your office, that reference to a cellular middle layer was in error, but, however, the weight breakdown of plastic to textile is still correct, i.e., 74% polyvinyl chloride/26% textile man-made fibers, by weight, respectively. These weights were not verified by the New York Customs laboratory. Additionally, you state that while the instant sample is charcoal gray in color, this material, which will be imported as roll goods, may come in other colors based upon consumer preferences. You make reference to tariff subheading 3921.12.1950, HTS, which provides for other plates, sheets, film, foil and strip, cellular, of polymers of vinyl chloride, combined with a single textile material, other. This classification would not apply to the instant sample since the product does not contain any cellular plastic. The applicable subheading for the material will be 5903.10.2090, Harmonized Tariff Schedule of the United States (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 rubber or plastics. The duty rate is 0.8 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division