CLA-2-39:OT:RR:NC:TA:350
Ms. Pam Berry
Marisol International, LLC
871 Ridgeway Boulevard, Suite 203
Memphis, TN 38120
RE: The tariff classification of an imitation leather upholstery fabric, from China.
Dear Ms. Berry:
In your letter dated May 8, 2008, on behalf of National Fabrics, Tupelo, MS, you requested a tariff classification ruling.
The instant sample, identified as style “Sierra”, consists of three distinct layers: a face layer composed of cellular polyurethane plastic that has been dyed and embossed to simulate real leather, a middle layer consisting of a woven fabric composed of a 65% cotton/35% polyester man-made fiber blend and a backing which consists of leather scrap. This bottom portion imbues the material with the aroma of leather. The essential character of the item is imparted by the face side.
You provided the following technical specifications for this material:
Wt. of PU plastic: 230 g/m² (42%)
Wt. of Fabric: 163 g/m² (30%)
Wt. of Leather: 157g/m² (28%)
Total Wt.: 550 g/m²
The applicable subheading for the material will be 3921.13.1910 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with textile materials, products with textile components in which vegetable fibers predominate by weight over any other single textile fiber. The duty rate will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division