The tariff classification of two leather flocked fabrics from China

N360009 April 21, 2026 CLA-2-59:OT:RR:NC:N2:350 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Mr. Alexis Delgado Marc Fisher Footwear 777 W Putnam Ave, Greenwich, CT 06830 RE: The tariff classification of two leather flocked fabrics from China Dear Mr. Delgado: In your letter dated March 24, 2026, you requested a tariff classification ruling for two flocked textile fabrics. Samples were submitted with your request and will be retained for training purposes. Style “SUEDE HJNN283868-BLACK” is a textile fabric base featuring leather flocking for a suede-like appearance designed for footwear uppers. The fabric consists of a polyethylene terephthalate (“PET”) knit textile base coated with polyurethane (“PU”) and is then flocked with dyed black leather fibers on one side. Various fillers in low quantities, such as calcium carbonate, chromate, and pigment are also present. This imitation suede leather fabric is marketed under the Earth® brand. Style “SUEDE HJNN282576-TAN17” is a textile base featuring leather flocking for a suede-like appearance designed for footwear uppers. The fabric consists of polyethylene terephthalate (PET) knit textile base coated with polyurethane (PU) and is then flocked with dyed tan leather fibers on both the front and back sides. Various fillers in low quantities, such as calcium carbonate, chromate, and pigment, are also present. This imitation suede leather fabric is marketed under the Earth® brand. The applicable subheading for the fabric, styles “SUEDE HJNN283868-BLACK” and “SUEDE HJNN282576-TAN17” will be 5907.00.6000, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like: Other: Of man-made fibers.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Capanna at michael.s.capanna@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division