The tariff classification of two imitation leather materials, from China.

N045123 July 6, 2009 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 East Chester Drive High Point, NC 27265 RE: The tariff classification of two imitation leather materials, from China. Dear Mr. Shah: In your letter dated November 19, 2008, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles Gunslinger T/K and Gunslinger BL, respectively. The first item, style Gunslinger T/K was examined by the New York Customs laboratory. Specifically, it consists of three distinct layers. The top layer consists of a polyurethane plastics material which appears to have been embossed to produce a leather-like appearance. The middle layer consists of a brushed woven fabric which is composed of 100 percent polyester man-made fibers. The back layer is composed of brushed interlock knit fabric which is also composed of 100 percent polyester man-made fibers. Based upon the weight breakdown that you submitted, this material is not over 70 percent by weight of the PU plastics portion. The second item, identified as Gunslinger B/K was examined by the New York Customs laboratory. Specifically, it consists of four distinct layers. The top layer consists of a polyurethane plastics material which appears to have been embossed to produce a leather-like appearance. The middle layer consists of a brushed woven fabric which is composed of 100 percent polyester man-made fibers. The third layer consists of a brushed weft knit interlock fabric which is also composed of 100 percent polyester man-made fibers. The back of this third layer has been flocked with leather scrap. Based upon the weight breakdown that you submitted, this material is not over 70 percent by weight of the PU plastics portion. Based upon your correspondence, both of these materials will be imported as roll goods having 56-inch widths. The applicable subheading for the two materials 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