CLA-2-56:RR:NC:TA:350 J81405

Mr. Kazutaka (Kevin) Kamei
Nichimen America, Inc.
1345 Avenue of Americas, 23rd Floor
New York, NY 10105

RE: The tariff classification of a nonwoven imitation suede fabric, for use as upholstery in furniture manufacture, from Japan.

Dear Mr. Kamei:

In your letter dated February 13, 2003, you requested a tariff classification ruling.

The instant sample (code QE200), identified as style “Glore-Valcana”, is a nonwoven imitation suede fabric. Your letter, data sheet and brochure indicates that this material is manufactured by sandwiching a thin polyester knit scrim between two layers of polyester “paper”, then hydroentangling the fibers around each other and the scrim by a water jet process. The referred to “paper” is a wet laid nonwoven (paper making process) composed of ultra thin, 3 micron diameter (0.3 denier), staple polyester fibers. The entangled web is now processed by shrinking/drying, dying, dipping in polyurethane resins then finishing. The urethane enhances the fibrous, leather-like, nature of the material without itself being visible. You indicate that this material is 90% polyester and 10% polyurethane resin, by weight, respectively. The material weighs 300 g/m² and will be imported in 1.4 meter (about 55 inches) widths and 30-inch lengths. The applicable subheading for the material will be 5603.94.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, ... "imitation suede", weighing more than 150g/ m². The duty rate will be Free. 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 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division