The tariff classification of an imitation leather fabric, for use in automobile upholstery, from Japan.

N023981 March 11, 2008 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Kathleen McGuire Toyota Tsusho America, Inc. 1300 Post Oak Blvd., Suite 1850 Houston, TX 77056 RE: The tariff classification of an imitation leather fabric, for use in automobile upholstery, from Japan. Dear Ms. McGuire: In your letter dated January 18, 2008, you requested a tariff classification ruling. The instant sample, which is identified as style “CABRON”, consists of a knit fabric composed of polyester man-made fibers that has been laminated on one side with a compact polyurethane plastics material. This plastic portion has been dyed and embossed to simulate real leather. You provided the following weight breakdown: Wt. of fabric: 225-255 g/m² (53-60%) Wt. of PU: 170-200 g/m² (40-47%) Total Wt.: 395-455 You suggest that classification in tariff subheading 5903.20.1800 might be correct. However, that heading is limited to woven fabrics specified in Note 9 to Section XI. Specifically, note 9 reads: “the woven fabrics of chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.” Since your material contains a backing fabric of knit construction, no further consideration of subheading 5903.20.1800 can be contemplated. The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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 7.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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