The tariff classification of plastics coated textile upholstery fabric (imitation leather), from China.

N042188 November 20, 2008 CLA-2-39:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Mr. Brett Ian Harris Pisani & Roll, PLLC 1629 K Street NW, Suite Washington DC, 20006 RE: The tariff classification of plastics coated textile upholstery fabric (imitation leather), from China. Dear Mr. Harris: In your letter dated October 17, 2008, on behalf of Global Textile Alliance, Colfax, NC, you requested a tariff classification ruling. The instant sample, which upon importation, will be identified as either style Dapper or Garrett, consists of a woven substrate fabric that is composed of a 65% polyester man-made fiber/35% cotton blend. This fabric has been laminated on one side with a rather substantial cellular polyurethane plastics material having a thin top compact skin and flocked on the other side with leather scrap. The top or outer surface has been dyed and embossed to simulate real leather while the bottom flocked leather portion imparts a slight leather aroma. You provided the following breakdown for this material: Leather flock: 375 g/m² Woven Fabric: 105 g/m² PU plastic: 105 g/m² The applicable subheading for material will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 6.5 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/. Please note that 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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