The tariff classification of a cellular polyurethane/leather/textile strip from China

N258197 November 12, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Ms. Katrina Burkett Cousins Corporation of America 12333 Enterprise Boulevard Largo, FL 33773 RE: The tariff classification of a cellular polyurethane/leather/textile strip from China Dear Ms. Burkett: In your letter dated October 13, 2014, you requested a tariff classification ruling. The sample provided with your letter is identified as an imitation brown ostrich leather cord, item #34780367. The product is a strip, approximately 3/8 inch in width and one meter in length, that will be used for crafts and decoration. The strip is composed of three layers: an outer layer of cellular polyurethane, a middle layer of ground cowhide leather bonded with latex, and a bottom nonwoven layer of 60 percent polyester and 40 percent cotton fibers. The polyurethane accounts for approximately 50 percent of the weight of the strip. The polyurethane layer, which has been embossed to simulate ostrich hide, also provides the visual appeal of the strip. The applicable subheading for the imitation ostrich leather cord, item #34780367, 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/. 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 Joan Mazzola at joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division