United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083265 - HQ 0083345 > HQ 0083334

Previous Ruling Next Ruling


HQ 083334


November 20, 1989

CLA-2:CO:R:C:G 083334 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000

Ms. Anne Cohen
Sun Home Leather Corp.
161 Evergreen Road
Apt. 4B
Edison, New Jersey 08837

RE: Lammy suede

Dear Ms. Cohen:

This is in reference to your letter dated August 30, 1989, requesting the tariff classification of lammy suede material under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted.

FACTS:

The merchandise at issue is a lammy suede material. Examination of the lammy suede material at issue shows that none of the fibers of the underlying textile fabric protrude through the brushed plastic layer which forms the external surface of the upper.

ISSUE:

Whether lammy suede is considered a plastic surface for classification purposes.

LAW AND ANALYSIS:

Subheading 5903.20.1000, HTSUSA, provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. Because none of the textile fibers
in the lammy suede protrude through the plastic layer to the exterior surface, the lammy suede at issue meets the definition of impregnated, coated, or covered fabrics as provided in note 2(a) to chapter 59, HTSUSA.

HOLDING:

The material at issue is classifiable under subheading 5903.20.1000, HTSUSA, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: