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