CLA-2-56:RR:NC: TA:350 H88136
Ms. Eleonore Bauer
Esch & Bauer, LLC
5179 Indian Mound Street
Sarasota, FL 34232
RE: The tariff classification of a nonwoven, imitation suede material (garment type) from Korea.
Dear Ms. Bauer:
In your letter dated January 22, 2002, which was received February 6, 2002, you requested a tariff classification ruling.
The instant sample, identified as type “Chamude” – Quality 05, is composed of a nonwoven web or batt of staple man-made fibers (65% nylon/35% polyester) that has been impregnated with a polyurethane plastics material (binder) and dyed red. This material appears to have been brushed or buffed to enhance the suede like quality of the material. The textile fibers, as such, simulate the collagen fibers found in natural leather. A specification sheet submitted with your inquiry states that the material is composed of staple fiber R/W .S/D.3.5D and will be imported in 50 and 54 inch widths, respectively, which will vary in weight from 165 g/m² - 500 g/m² ± 20g.
Four potential styles were identified on your specification sheet as follows: DSO5F, DSO7P, DS10 and DS14.
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