CLA-2-59:RR:NC:TA:350 F85767
Mr. Charles L. Brown
Spradling International, Inc.
200 Cahaba Valley Parkway North
P.O. Box 1668
Pelham, Alabama 35124
RE: The tariff classification of PU plastic/textile imitation leather fabric, from Italy.
Dear Mr. Brown:
In your letter dated April 5, 2000, you requested a classification ruling.
The instant sample, identified as style RX02819, and black in color, consists of a woven fabric composed of a cotton/polyester man-made fiber blend that has been coated/laminated on one surface with a polyurethane plastics material. The exposed fabric portion appears to have been brushed and the PVC side has been dyed and embossed to simulate real leather. You provided the following weight composition for this material:
Cotton 57%
Polyester 25%
Polyurethane 18%
This material will be imported as roll goods having 145 cm widths and it weighs 375 grams per square meter.
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 duty rate will be 3.7 percent ad valorem.
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 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division