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NY 877592

August 28, 1992

CLA-2-59:S:N:N3H:350 877592


TARIFF NO.: 5903.20.2500

Mr. Randy C. Neale
Nissin Customs Service, Inc.
1580 West Carson Street
Long Beach, CA 90810

RE: The tariff classification of a coated fabric for use in upholstery, from Japan.

Dear Mr. Neale:

In your letter dated August 10, 1992, on behalf of Sincol of America, Inc., you requested a tariff classification ruling.

The instant sample, which was not identified as to style or number, consists of a brushed woven fabric composed of a 78% polyester/22% rayon man-made fiber blend. This fabric has has been coated on one surface with a cellular polyurethane plastics material. This plastic skin has then been dyed a deep purple and embossed to simulate top grain leather. The fabric, which will be used in the upholstery industry, contains the following composition by weight:

Fabric Coating

5.83 oz's sq. yd. (57%) 3.90 oz's sq. yd.

While you requested classification in item 3921.13.1500, HTS, this would be precluded since the brushed fabric has been processed beyond being merely a plain woven fabric. The applicable subheading for the material, therefore, 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.

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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