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NY 869053

December 2, 1991
CLA-2-59:S:N:N3H:350 869053


TARIFF NO: 5903.20.1000

Ms. Pon Sayasack
Clear Freight
P.O. Box 92963
Los Angeles, CA 90009

RE: The tariff classification of imitation leather fabric for use in automotive upholstery, from Korea.

Dear Ms. Sayasack:

In your letter dated November 13, 1991, on behalf of Tashdjian Trading Co., you requested a tariff classification ruling.

The instant sample, consists of a lightly brushed cotton woven substrate fabric that has been coated/laminated on one side with a polyurethane plastics material. This plastic component has been dyed and embossed to simulate top grain leather. The N.Y. Customs Laboratory analyzed the sample and found it to weight 330.3 grams per square meter. You state that the plastic portion comprises 120 grams of that figure.

The applicable subheading for the material will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, 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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