The tariff classification of an imitation leather material, from China.

N043695 November 12, 2008 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of an imitation leather material, from China. Dear Mr. Shah: In your letter dated November 3, 2008, you requested a classification ruling. The instant sample, identified as style WILD WEST TC, consists of a textile material which is composed of three distinct layers. Specifically, it consists of a polyurethane plastics foam layer which is sandwiched between a brushed 100% polyester warp knit fabric on one side (top) and a 65% polyester/35% cotton woven fabric on the other (back). The top knit fabric portion has been partially coated with a polyurethane plastics material which creates a leather-like appearance. The PU foam layer, however, is visible in cross section, and does not appear to comprise over 70 percent by weight of the total weight of the material. Your correspondence indicates that this fabric will be imported as piece goods having 57-inch widths. 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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