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NY 851481

MAY 11 1990

CLA-2-56:S:N:N3H:350 851481


TARIFF NO.: 5603.00.90; 5903.10.1000

Mr. Richard Macchione
Boston Bay Brokers, Inc.
225 Friend Street (Suite 700-1)
Boston, MA 02114

RE: The tariff classification of imitation leather and suede textile fabrics from Hungary.

Dear Mr. Macchione:

In your letter dated April 10, 1990, on behalf of Hub Fabric Leather Co., you requested a tariff classification ruling. A swatch book of various colors and three thicknesses (but all of the same construction) has been submitted.

The first item (LAJTA) consists of layers of nonwoven needled together and impregnated with nitrile rubber. The finished material is split into layers of varying thicknesses. The rolled and packaged furnished samples are:

LAJTA 65- 0.60-0.70MM
LAJTA 85- 0.80-0.90MM
LAJTA 100- 0.95-1.05MM

The finished weight is 350g/m2 with the substrate accounting for 100g/m2. These nonwovens have a suede like appearance which has not lost it's fibrous textile nature.

The second item (JOI) and JO3(DUROKAF) consists of a cotton knit substrate fabric which is laminated to an expanded polyvinyl chloride plastics having a top compact layer achieved via the release paper method of manufacture. This top layer has been embossed to simulate leather.

The weights of these two styles are as follows:

Wt of substrate Total wt.

J01 95g/linear yd. 560g/linear yd.
J03 95g/linear yd. 800g/linear yd.

The applicable subheading for the first item (LAJTA) will be 5603.00.90, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated or covered. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the second item (JO1) and JO3 will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 5.3 percent ad valorem

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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