The tariff classification of a plastic coated upholstery material, from China

N211795 May 29, 2013 CLA-2-59:OT:RR:NC:TA: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 plastic coated upholstery material, from China Dear Mr. Shah: In your letter dated March 27, 2012, you requested a tariff classification ruling. The submitted sample, identified as style Dynasty I, was examined by the New York Customs laboratory. It was found to consist of four distinct layers. Specifically, there is a top layer of polyurethane plastic, a second layer of weft knit textile fabric of polyester, a third layer of non-woven textile fabric of polyester, and finally a layer of leather fiber flocking. The polyurethane coating material was found to be less than 70 percent of the weight of the finished material. The applicable subheading for the Dynasty I material, which is not over 70 percent by weight of the plastics portion, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Textile fabrics impregnated, coated, covered or laminated, with polyurethane plastic, of man-made fibers, not over 70 percent by weight of 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, Thomas J. Russo Director National Commodity Specialist Division