The tariff classification of a laminated upholstery fabric, which has been coated to create a reptilian/leather-like design, from China.

N048565 February 5, 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 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a laminated upholstery fabric, which has been coated to create a reptilian/leather-like design, from China. Dear Mr. Shah: In your letter dated January 2, 2009, you requested a tariff classification ruling. The instant sample, which is identified as style RODEO, consists of three distinct layers. The material consists of a polyurethane plastics foam layer which is sandwiched between a 100% polyester warp knit fabric on one side (posterior) and a 65% polyester/35% cotton blend fabric of woven construction on the other (top). The top woven fabric has been partially coated with a polyurethane plastics material which creates a reptilian/leather-like design. The PU foam layer in the middle is visible in cross section, however, 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 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