CLA-2 CO:R:C:G 084645 DFC
Peter J. Fitch, Esq
Fitch, King and Caffentzis
Attorneys and Counsellors at Law
116 John Street
New York, N.Y. 10038
RE: Tariff classification of Clarino man-made leather
Dear Mr. Fitch:
In your letters dated May 15, 1989, and April 20, 1990,
you asked for a reconsideration of the result reached in
Headquarters Ruling Letter (HRL) 083602 SR dated April 10,
1989. Specifically, you claim that the subject ruling
contained errors of fact and law which resulted in an erroneous
classification of the merchandise in issue.
FACTS:
The Clarino man-made leather is made of an extruded
bicomponent web of man-made fibers carded into a loose mat.
The fibers are of staple length and not filaments. The 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.
-2-
In HRL 083602 this office concluded that Clarino man-made
leather is classifiable under subheading 5603.00.90, Harmonized
Tariff Schedule of the United States (HTSUSA), as impregnated,
coated or covered nonwovens.
ISSUE:
Is the top layer of the sample a cellular plastic for
tariff purposes?
Is the nonwoven textile completely embedded in plastics?
Is the textile component present in the article for merely
reinforcing purposes?
LAW AND ANALYSIS:
You claim that the merchandise is classifiable as 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 under subheading
3921.13.1100, HTSUSA, if over 70 percent by weight of plastics
or under 3921.13.1500, HTSUSA, if not over 70 percent by weight
of plastics.
You state that "polyurethane does not become a cellular
plastic by virtue of any of the operations in the manufacturing
process, but is a cellular plastic per se. (See subheading
3921.13)." We have been informed by our chemists that
polyurethane is not a cellular plastic per se. However, they
have informed us that the outer layer of the sample is a
cellular plastic.
Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent
part as follows:
Headings 5602 and 5603 cover respectively felt
and nonwovens, impregnated, coated, covered or
laminated with plastics or rubber whatever the
nature of those materials (compact or cellular).
-3-
Headings 5602 and 5603 do not, however, cover
(b) Nonwovens, either completely embedded
in plastics or rubber, or entirely coated
or covered on both sides with such
materials, provided that such coating or
covering can be seen with the naked eye
with no account being taken of any
resulting change of color (chapter 39 or
40); or
(c) plates, sheets or strips of cellular
plastics or cellular rubber combined with
felt or nonwovens, where the textile
material is present merely for
reinforcing purposes (chapter 39 or 40).
You contend that plastic completely embeds the textile
thus negating classification under Chapter 56 by virtue of
Note 3(b) to that Chapter. We do not agree. The textile is
not completely embedded by plastic because the plastic is
apparent on one side while the other side is of fibrous textile
material.
With respect to your claim that the textile is present
merely for reinforcing purposes, we draw your attention to the
Brochure entitled "The Science Leather Clarino" which points up
the nonwoven character of your product. At page 6 of the
publication it states in pertinent part as follows:
Though CLARINO is available in many colors
and textures, its basic structure consisting of
a surface component and a non-woven backing
component is the same for all. The surface
component consists of a fine deposit of
microscopic polyurethane particles covered by
several thin finishing layers. The backing
component is made up of a blend of special
synthetic fibers and polyurethane of ideally
porous structure. These components cannot be
separated into layers and form a continuous
integrated whole decreasing in density from top
to bottom--similar to natural leather, and of
prime importance for CLARINO's vapor permeability
and other features. . . .
-4-
Your attention is also invited to a portion of an article
entitled "THE SCIENCE OF CLARINO" which reads as follows:
The collagen fibers that make up the fiber
bundles of natural leather are extremely fine,
measuring no more than 0.001-0.01 denier. The
secret of Clarino's development is the creation
of special synthetic fibers that match the fiber
bundles of natural leather in lightness, strength
and size.
Clarino's superfine fibers are made by combining
two different types of soluble polymers. The
combination of these two polymers resemble an
ocean in which islands are floating. A solvent
is then used to dissolve one of the two substances,
leaving a network of superfine micro fibers. These
fibers are then combined with a special type of
polyurethane to produce the basic substance of
Clarino. This corresponds to the substrate layer
of natural leather. The surface layer of natural
leather is reproduced in a similar fashion through
the use of special resins.
In view of the foregoing, it remains our opinion that the
textile component contributes to the structure of the material
rather than being merely reinforcement.
HOLDING:
The sample Clarino man-made leather is classifiable under
subheading 5603.00.90, HTSUSA, as nonwovens, whether or not
impregnated, coated, covered or laminated, other, other, and
dutiable at the rate of 12.5 percent ad valorem. The
applicable textile category is 223.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
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.
-5-
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report On Clurrent Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly
and is available at your local Customs office.
Sincerely,
John Durant
Director
Commercial Rulings Division
6cc AD NY Seaport
1cc George Barth NY Seaport
1cc Joan Mazzola NY Seaport
1cc Ira Reese Tech Serv
cahill library/peh
084645