CLA-2-59:S:N:N3H:350 877592
Mr. Randy C. Neale
Nissin Customs Service, Inc.
1580 West Carson Street
Long Beach, CA 90810
RE: The tariff classification of a coated fabric for use in
upholstery, from Japan.
Dear Mr. Neale:
In your letter dated August 10, 1992, on behalf of Sincol
of America, Inc., you requested a tariff classification ruling.
The instant sample, which was not identified as to style
or number, consists of a brushed woven fabric composed of a 78%
polyester/22% rayon man-made fiber blend. This fabric has has
been coated on one surface with a cellular polyurethane plastics
material. This plastic skin has then been dyed a deep purple and
embossed to simulate top grain leather. The fabric, which will be
used in the upholstery industry, contains the following
composition by weight:
Fabric Coating
5.83 oz's sq. yd. (57%) 3.90 oz's sq. yd.
(43%)
While you requested classification in item 3921.13.1500,
HTS, this would be precluded since the brushed fabric has been
processed beyond being merely a plain woven fabric. The
applicable subheading for the material, therefore, will be
5903.20.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, with polyurethane, of man-
made fibers, not over 70 percent by weight of plastics. The rate
of duty will be 8.5 percent ad valorem.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements, products
of Japan are subject to quota and the requirement of a visa.
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 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