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

NY J87432 July 18, 2003 CLA-2-59:RR:NC:TA:350 J87432 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, etc., from Japan. Dear Mr. Jager: In your letter dated July 10, 2003, you requested a tariff classification ruling. You submitted two samples of the same quality (120N PVC) differing only in color, and indicate, that while they will be imported as roll goods, they will be imported in a variety of other colors as well. This material consists of three distinct layers. First, there is a bottom or backing layer composed of a 100% woven rayon man-made fiber fabric that has been brushed, and then, laminated to a middle cellular layer of polyvinyl chloride plastic. This cellular layer contains a top compact skin which is dyed and embossed to simulate real leather. While not verified by this office, you state that this material is 72% PVC and 28% rayon, by weight. You make reference to recent NY ruling H89970 of April 8, 2002 and use it in support of your claim that classification is proper in tariff subheading 5903.10.2090. While we concur that this tariff subheading is correct, we note that there was no cellular layer of plastic present in the material that was ruled upon in the earlier inquiry. However, noting that the merchandise at issue here contains a cellular middle layer as well as a brushed (further worked) backing layer which is more than mere reinforcement, and following the meaning of the pertinent Explanatory and Chapter Notes in the tariff, classification, again, is proper in Chapter 59. 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 0.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177) and only respects any future or prospective shipments. 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