The tariff classification of an imitation leather upholstery fabric, from China.

N032215 July 31, 2008 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Brett Ian Harris Attorney at Law 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of an imitation leather upholstery fabric, from China. Dear Mr. Harris: In your letter dated June 27, 2008, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a classification ruling. The instant sample, identified as style “Diego”, consists of an upholstery fabric containing two separate textile layers. The top layer consists of a warp knit fabric that is composed of 100% polyester man-made fibers. Directly beneath this layer is a backing fabric which is composed of an 80% polyester man-made fiber/20% cotton blend. The top portion of this material has been brushed, dyed and visibly coated with a polyurethane plastics material in what you describe is a hot stamping process. This procedure leaves the material with the look and feel of real leather. While no specific weight breakdown was provided, this material does not appear to be over 70 percent by weight of the plastics portion. 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.       This merchandise falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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