CLA-2:CO:R:C:G 083602 SR
Mr. Peter J. Fitch
Fitch, King, and Caffentzis
116 John Street
New York, New York 10048
RE: Classification of Clarino imitation leather material
Dear Mr. Fitch:
This is in response to your letter dated January 4, 1989,
requesting the tariff classification of Clarino imitation leather
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted.
FACTS:
The merchandise at issue is an imitation leather, trade
named Clarino, and assumed to be a product of Japan. It is made
of an extruded bicomponent web of man-made fibers which are
carded into a loose mat. The fibers are of staple length and not
filaments. This carded web is lapped to build up a certain
thickness then needled to make a more compact web. The web is
impregnated with a polyurethane emulsion which further bonds the
web. This polyurethane emulsion is analogous to a coagulation
coating, in that the solvent in which the polyurethane particles
are suspended is removed leaving a deposit of the polyurethane
particles (coagulated) permeating the web. The web is then
introduced into a solution which dissolves out one of the
polymers of the bicomponent fiber. Because one of the polymers
is dissolved out after coagulation, it seems that the
polyurethane does not completely encapsulate all the fibers. The
small voids created by the solution removal do not cause the
material to become cellular plastic.
The underside of the samples are very fibrous in nature,
which is what is desired to simulate leather. Whether or not the
fibers are embedded with polyurethane should be determined in the
same way as visibility of coatings, whether or not the plastic is
visible and substantial. In this case the plastic is not visible
or substantial.
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After the base material is complete it is coated with the
appropriate finish to give the appearance of patent leather,
plain leather, grained leather, etc. The surface layer consists
of a deposit of polyurethane particles covered by several thin
finishing layers.
ISSUE:
Whether the merchandise at issue is classifiable under
chapter 56.
LAW AND ANALYSIS:
The importer claims that the merchandise is not classifiable
in chapter 56, HTSUSA, because of some exceptions in the notes to
the chapter. Note 1 to chapter 56, HTSUSA, states "This chapter
does not cover: (a) Wadding, felt or nonwovens, impregnated,
coated or covered with substances or preparations (for example,
perfumes or cosmetics of chapter 33, soaps or detergents of
heading 3401, polishes, creams or similar preparations of heading
3405, fabric softeners of heading 3809) where the textile
material is present merely as a carrying medium."
Note 3(c) to chapter 56, HTSUSA, states that headings 5602
and 5603 do not cover plates, sheets or strip of cellular rubber
combined with felt or nonwovens, where the textile material is
present merely for reinforcing purposes (chapter 39 or 40).
With respect to the merchandise at issue, the textile
material is beyond mere support, it provides the structure of the
item and it provides the desired fibrous leather-like structure.
The surface layer of the merchandise consists of a deposit of
polyurethane particles covered by several thin finishing layers.
This top layer is a coating of plastic on the nonwoven textile.
The nonwoven is coated, not covered, with a sheet of plastic.
HOLDING:
The merchandise at issue, Clarino, is classifiable under
subheading 5603.00.9020, HTSUSA, as impregnated, coated or
covered nonwovens. It is dutiable at a rate of 12.5 percent ad
valorem under the general column, and subject to textile
restraints under category 223.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
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restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durants Director
Commercial Rulings Division