CLA-2-59:RR:NC:TP:350 A86697
Mr. Bill Murray
C. H. Draw, Inc.
P.O. Box 1008
Wichita, KS 67201
RE: The tariff classification of a polyurethane plastic/textile imitation leather furnishing fabric, from Korea.
Dear Mr. Murray:
In your letter dated August 6, 1996, you requested a tariff classification ruling. The exporter is Dae Jin Synthetic Chemical Co., Ltd, Inchon, Korea.
The instant sample, identified as "Knittlon 2", consists of an 81% cotton/19% polyester man-made fiber woven backing cloth (not knit per a recent telephone conversation with your office), that has been coated/laminated on one surface with a compact polyurethane plastics material. This PU portion has been dyed and embossed to simulate real leather. You indicate that this material is for use in the Aviation, Marine and Furniture industries. This material will be imported as roll goods and has the following technical specifications:
Backing Material: 81% cotton/19% polyester (subject to changes)
Coating material: Polyurethane plastic
Product thickness: .035 + .010 (presumed in inches)
Total Weight: 12 to 15 ounces per yard (width of roll not indicated)
The applicable subheading for the material 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 polyurethane, of cotton. The rate of duty will be 4.8 percent ad valorem.
This classification stands as long as the cotton component of the backing fabric remains more than by 50% by weight of such fabric.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division