The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Germany.

NY L84969 May 19, 2005 CLA-2-59:RR:NC:TA:350 L84969 CATEGORY: Classification TARIFF NO.: 5903.10.2090 Mr. Christopher P. Garcia Kuehne & Nagel 8200 Boggy Creek Road, Suite 600 Orlando, FL 32824 RE: The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Germany. Dear Mr. Garcia: In your letter dated May 11, 2005, on behalf of Benecke-Kaliko, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. The instant sample, style “8687”, as described in your correspondence, consists of a knit fabric composed of a 65% polyester man-made fiber/35% cotton blend. This fabric has been coated/laminated on one side with a cellular polyvinyl chloride plastics material having a substantial top compact skin. This PVC portion has, in turn, been dyed and embossed to simulate top grain leather. You provided the following weight breakdown for this material: Wt. Of PVC: 870 g/m² (86%) Wt. Of Textile: 140 g/m² (14%) Total Wt.: 1,010 g/m² 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 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division