CLA-2-56:S:N:N3H:350 872493
Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, New York 10006
RE: The tariff classification of a plastic and textile
artificial leather material from Japan.
Dear Mr. Peterson:
In your letter dated March 17,1992, on behalf of Mitsubishi
International Corporation of New York, you requested a
classification ruling.
You submitted a representative sample (41502), a Kenebo
Bellace Sports catalogue, which contains a sample swatch card of
other styles and a data sheet showing a production flow diagram
and enlarged photo cross sections of the material. It is
indicated that the material is available in various colors and
finishes and that the material is suitable in the manufacture of
a wide variety of products such as shoes, luggage and balls for
sports and games.
You give a brief description of the manufacturing process
and write that you are particularly interested in three styles of
the artificial leather material. These are, with furnished data:
Style 41502 weighs 530 grams per square
meter, of which 67%, by weight, is
polyurethane plastic and 33% is nylon
nonwoven textile. The material measures 1.5
mm in thickness and will be imported in rolls
100 cm wide.
Style 41506 weighs 610 grams per square
meter, of which 72%, by weight, is
polyurethane plastic and 28% is nylon
nonwoven textile. The material measures 1.5
mm in thickness and will be imported in rolls
100 cm wide.
Style A1604 weighs 570 grams per square
meter, of which 72%, by weight, is
polyurethane plastic and 28% is nylon
nonwoven textile. This material measures
1.55 mm in thickness and will be imported in
rolls of either 100 cm or 138 cm wide. This
particular material in intended for use in
the manufacture of golf shoes.
You write that there are several steps in the production of
these materials. Nylon fibers (the brochure lists both polyester
and nylon) are carded into a web, which is then compacted by
needleling. The web is further bonded throughout by permeation
or an impregnation of a solution of polyurethane resin with
solvents, colorants and other additives, which produces a uniform
material suitable for use as artificial leather. You go on to
write that after impregnation the material is subject to a
further coagulation coating with rinsing and a softening
treatment. This material may be further surfaced finished, such
as embossing or, in some cases, an additional coating may applied
to the surface. In all samples, the thickness of the textile is
about twice that of the top layer of plastic (1.0 mm to 0.5mm).
It is requested that two of the styles - 41506 and A1604 -
be classified under HTS 3921.13.11 as plates or sheets of
cellular polyurethane plastic combined with man-made textile
materials, over 70% by weight plastic, and that the third style -
41502 - be classified, since it is less than 70% by weight
plastic, under HTS 3921.13.15.
You cite various Chapter 39 chapter and explanatory notes
and refer to four NY ruling letters in support of your position.
The numbers of these ruling are: 86047[sic] of October 29, 1991;
867385[sic] of October 23, 1991; 863540 of June 5, 1991 and
863521 of June 5, 1991. The correct number for the October 29th
letter is 868047 and apparently two numbers of the October 23rd
letter were inadvertently transposed, the correct number is
867835.
We note that the polyurethane in solution is not a cellular
plastic. We take "cellular" plastic to mean that a foaming or
blowing agent must be present or a beating action used to
incorporate air, in order to create the air cells in the plastic.
The process used to manufacture this material is, in essence, a
coagulation coating process whereby the solvent is removed
leaving the polyurethane particles to coagulate and permeate the
textile web or remain coagulated on the surface as a a solid
containing voids. The voids are left or created by the washing
out of this solvent. The fibrous nature of the web is not lost
and is noticeable on the under surface of the material. Also,
the textile material is not really combined with a plate or
sheet of plastic, as directed in the notes, but "coated" with a
fluid.
Regarding the cited New York rulings, 863521 and 863540 were
composed of plastic combined with "felt" and not a nonwoven
fabric. Felts combined with plastic are controlled by legal note
3. (a) to Chapter 56. Your material is of nonwoven construction
and not a felt. You note that in the other two rulings - 867835
and 868047 - the nonwoven materials were basically "scrims"
serving as mere carriers for the plastic and thus considered
present merely for reinforcing purposes.
This is not the case with your product. The textile fibers
are used to help simulate the collagen fibers in natural leather
and thereby become an integral part of this material. Your
product is very similar, in all material and construction aspect,
as to that product ruled on in Headquarters Ruling Letter 083602
of April 10, 1989. New York has been following the principles of
this letter in answering all ruling requests, as is with your
request. We do not consider the textile in your product there
for mere reinforcement, but an essential character following
General Rules of Interpretation note 3. (c).
The applicable subheading for this artificial leather
material will be 5603.00.9090, Harmonized Tariff Schedule of the
United States (HTS), which provides for Nonwovens, whether or not
impregnated coated, covered or laminated. The duty rate will be
12.5 percent ad valorem.
Nonwoven textile fabrics fall within textile category
designation 223. Based upon international textile trade
agreements products of Japan are subject to the requirement of a
visa.
The designated textile and apparel categories 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 Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is available
for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport