The tariff classification of plastic/foam backed automotive seat upholstery fabric, from Japan.

NY J81444 March 3, 2003 CLA-2-59:RR:NC:TA:350 J81444 CATEGORY: Classification TARIFF NO.: 5903.20.2500; 5903.90.2500 Mr. John F. Jager Toyota Tsusho America, Inc. 702 Triport Road (CL 960) Georgetown, KY 40324 RE: The tariff classification of plastic/foam backed automotive seat upholstery fabric, from Japan. Dear Mr. Jager: In your letter dated February 21, 2003, you requested a tariff classification ruling. You supplied two representative samples which were both identified with the name “Glister”, however, one contains a polyurethane foam lamination while the other contains only an acrylic plastics coating on its back surface. The first item, identified as #1, consists of a jacquard woven fabric composed of polyester man-made fibers (two color thread, 120 x 80) that contains a light acrylic coating (50 g/m²) on its under surface. This surface, in turn, is covered with a polyurethane plastics foam backing. This material measures about 3/16"in thickness and you indicate that it will be imported in rolls having 1,450 mm and, in some instances, 1,430 mm widths. While your letter states that this material has an overall weight ratio of 55.1% polyester/44.9% polyurethane foam, no respective weights of the textile vis a vis the plastics foam was supplied. This material was informally weighed, however, and was found to weigh approximately 434 g/m². The second item, identified as #2, consists of an identical jacquard woven fabric as described in #1. However, it only contains the 50 g/m² acrylic adhesive coating on the back surface. This light weight coating contains a fire retardant and is visible to the naked eye other than by a change of color. Your correspondence indicates that this material weighs 295 g/m² + 30 g/m² including the acrylic layer, which is approximately 17% of this weight. This material will also be imported as roll goods as describe above. The applicable subheading for fabric #1 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 rate of duty will be 7.6 percent ad valorem. The applicable subheading for fabric #2 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 7.6 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division