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NY 851979

June 6, 1990

CLA-2-59:S:N:N3H:350 851979


TARIFF NO.: 5903.20.2500

Mr. H. Schaefer
Thor Air Freight Corp.
P.O. Box 622
J.F.K. Int'l Airport
Jamacia, N.Y. 11430

RE: The tariff classification of an imitation leather material with a brushed knit backing from Japan. You state that it may be used in such things as garments, wall coverings and home furnishings purposes.

Dear Mr. Schaefer:

In your letter dated April 12, 1990, you requested a tariff classification ruling.

The sample submitted, article DOMY 1027, consists of a brushed knit substrate fabric (rayon/polyamide) that has been coated on one side with a cellular polyurethane plastics. This plastics material has been embossed to simulate a top grain leather. You state that this fabric is 45% polyurethane, 47% rayon and 8% polyamide, by weight, and may be imported with a flame retardant finish.

The applicable subheading for the fabric will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated with plastics, with polyurethane, of man- made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem.

While you inquire as to the dutiable status of this material if imported with a permanently affixed paper, this will not alter the classification of the material. The material by itself, with the brushed knit backing is not deemed suitable for use as a wall covering.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of Japan are subject to quota and the requirement of a visa.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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