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NY 804981

December 20, 1994

CLA-2-59:S:N:N6:350 804981


TARIFF NO.: 5903.20.2500

Ms. Karen Koide
Yamato Customs Brokers U.S.A., Inc.
920 N. Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of an imitation leather fabric for use in automobile upholstery, from Japan.

Dear Ms. Koide:

In your letter dated October 13, 1994, on behalf of Sanko Co., Ltd., Chicago, IL, you requested a classification ruling. The manufacturer is stated to be Kyoowa Leather , Shizuokaken, Japan.

The instant sample, identified as "Cultina", consists of a warp knit fabric (not woven as you indicate), that has been heavily brushed to raise the textile fiber surface. A manufacturing process flow chart shows that the textile backing is impregnated with a polyurethane plastics material. However, the impregnation does not completely cover or encase the textile fibers. The top layer consists of a mixture of polyurethane plastics and collagen (a fibrous protein material) which was applied to a release paper that had been embossed to simulate top grain leather. After drying, the two layers are bonded (laminated) together and cured for 48-72 hours. The release paper is then removed and the material goes through further finishing processes, such as rubbing and the addition of a flame proof finish. You indicate that the finished material is 47.3% polyurethane plastic, 51.9% polyester/rayon man-made fibers and 0.8% collagen, by weight. Your correspondence indicates that this material will be imported as piece goods in two sizes: 920mm x 30m and 1200mm x 25m.

You suggest classification under HTS 3920.42.10 as imitation patent leather, however, heading 3920 covers only sheets or films of plastic that have not been combined with other materials. This is not the case with your product.

The applicable subheading for the material 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 rubber or plastics. The duty rate 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 categories 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
New York Seaport

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