The tariff classification of Lorica®, a nonwoven microfibre imitation leather for upholstery, from Italy.

NY I89212 March 21, 2003 CLA-2-56:RR:NC:TA:350 I89212 CATEGORY: Classification TARIFF NO.: 5603.94.9010 Ms. Eleonore Bauer Esch & Bauer, LLC 5179 Indian Mound Street Sarasota, FL 34232 RE: The tariff classification of Lorica®, a nonwoven microfibre imitation leather for upholstery, from Italy. Dear Ms. Bauer: In your letter dated October 23, 2002, you requested a tariff classification ruling. You submitted three representative samples of a material you identify as “Lorica”. They are identified as styles “Giara”, “Soft” and “Relax”. Based upon our laboratory analysis, all three materials are composed of a web of polyamide (nylon) staple fibers that is impregnated with a polyurethane plastic helping to stabilize the fibers and simulate the collagen fibrils of natural skin. Laboratory analysis does not reveal any apparent needle marks indicating the nonwoven nature of the material as opposed to a needleloom felt construction. An additional thin layer of polyurethane is applied to the top or outer surface of the nonwoven. This polyurethane layer is treated or embossed to simulate the top grain of leather. You state that these materials are 50% nylon (polyamide)/50% polyurethane, by weight, respectively and the following weights and thicknesses for these three styles was provided: Style Weight Thickness Giara 440 g/m² 1.25 mm Soft 340 g/m² .75 mm Relax 380 g/ m² .75 mm The applicable subheading for the material will be 5603.94.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, impregnated, coated or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers; "imitation suede", weighing more than 150g/ m². The duty rate will be Free. 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