CLA-2-39:RR:NC:TA:350 H81356
Mr. Jim Stewart
JYM
700 Shelly Drive
Batavia, OH 45103
RE: The tariff classification of synthetic basketball leather material, from Taiwan.
Dear Mr. Stewart:
In your letter dated May 16, 2001, you requested a classification ruling. The supplier is Sheng Hung Industrial Co., Taipei, Taiwan.
The instant sample, consists of a composite synthetic basketball leather material. Although your correspondence refers to a nonwoven backing, the U.S. Customs laboratory has determined that the textile is that of a needleloom (felt) construction. This felt portion has been coated/laminated on one side with a cellular polyurethane plastics material which has been embossed to simulate leather. You state, that this material is intended for use as bookmarks or as a facing for athletic award plaques for resale and will be imported as roll goods measuring 300 yards in length and 28 inches in width. The material is also stated to be 1.5 mm in thickness +/- 10%. The weights that you furnished are compatible with those determined by our laboratory. The lab weights are as follows:
Wt. Of Felt (textile): 258.5 g/m² (43.7%)
Wt. Of PU coating: 343.9 g/m² (56.3%)
Total Wt.: 602.4 g/m²
Chapter 56, note 3(a) states: “headings 5602 and 5603 do not, … cover: felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or 40).”
As such, the applicable subheading for the material will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with a single textile material, other. The duty rate will be 5.3 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