The tariff classification of an imitation leather material, for use in the manufacture of pillowcases, from Korea.

NY L82639 February 25, 2005 CLA-2-59:RR:NC:TA:350 L82639 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Ms. Haruna Shiraturi Toray Marketing & Sales (America), Inc. 461 5th Avenue, 9th Floor New York, NY 10017 RE: The tariff classification of an imitation leather material, for use in the manufacture of pillowcases, from Korea. Dear Ms. Shiraturi: In your letter dated February 22, 2005, which was a follow-up to an earlier inquiry, where we requested additional information, you requested a tariff classification ruling. We note, per a recent telephone conversation with your office, that you will actually be importing the subject material as roll or piece goods, which will later be fashioned into finished pillowcases, after its importation into the United States. The instant sample, identified in your correspondence, as “Bonanza Pillowcase”, consists of a brushed woven fabric composed of a polyester man-made fiber/cotton blend that has been visibly coated on one surface with a polyvinyl chloride plastics material. This PVC portion has, in turn, been partially flocked with nylon man-made fibers to produce a more enhanced leather-like appearance. You provided the following weight breakdown for this material, which is expressed in grams per running meter: Surface side: Nylon (flock): 65 (10%) Middle side: PVC: 375 (55%) Back side: Polyester: 147 (23%) Cotton: 63 (12%) Total: 650 (100%) The applicable subheading for the material will be 5903.10.2500, 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, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division