CLA-2-59:S:N:N6:350 889191

Mr. Vito A. Pipitone
John F. Kilroy Co., Inc.
One World Trade Center, Suite 1569
New York, NY 10048

RE: The tariff classification of two imitation leather fabrics, from Korea.

Dear Mr. Pipitone:

In your letter dated July 10, 1993, which was received on August 12, 1993, on behalf of Nissho Iwai American Corporation, you requested a tariff classification ruling. The manufacturer is Polymer corporation, Seoul, Korea.

Two representative samples were submitted. One is identified as glove skin and the other saddleskin. You indicate that both materials consist of 100% polyurethane plastic top skin layers (compact) having brushed woven textile backing fabrics. These backing materials are 60% cotton and 40% polyester by weight, respectively.

We agree with your opinion that the applicable subheading for the two materials will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 5.3 percent ad valorem. 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