CLA-2-59:RR:NC:TA:350 D80976
Ms. Wynelle Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmans Road
P.O. Box 795
Toledo, OH 43697-0795
RE: The tariff classification of a polyurethane synthetic leather
material to be used for covering stick shifts in Toyota
automobiles, from Japan.
Dear Ms. Spurgeon:
In your letter dated August 14, 1998, on behalf of Sandusky
Limited, Sandusky, OH, you requested a classification ruling. The
shipper is Kyowa Leather Cloth Co., Ltd., Japan.
While no manufacturing details were provided, a schematic
cross section was given depicting a top layer of polyurethane and
a bottom layer of woven rayon man-made fiber fabric made from spun
yarns.
From the furnished sample, it appears that this
coated/laminated material has a top skin layer of compact pigmented
plastic that was either cast or embossed to simulate boarded or top
grain leather.
Your letter provided the following technical specifications
for this material which will be imported in 12 inch widths. :
Wt. Of Fabric: 180 g/mý (56%)
Wt. Of PU: 140 g/mý (44%)
The applicable subheading for the product will be
5903.20.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, with polyurethane, of man-made
fibers, not over 70 percent by weight of rubber or plastics. The
duty rate will be 8.1 percent ad valorem.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements products of
Japan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division