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NY 816224

November 22, 1995

CLA-2-59:R:N3:350 816224


TARIFF NO.: 5903.20.2500

Mr. Bill Murray
C.H. Draw Company, Inc.
650 Westdale Drive # 205
Wichita, Kansas 67109

RE: The tariff classification of a polyurethane/textile imitation leather upholstery fabric, from Korea.

Dear Mr. Murray:

In your letter dated October 30, 1995, you requested a classification ruling. The manufacturer is Dae Jin Synthetic Chemical Co., Inchon, Korea.

The instant sample, identified in your correspondence as "Knittlon", consists of a substantial knit fabric composed of a 85% polyester/15% cotton blend. In a telephone conversation with National Import Specialist George Barth, just prior to this request, you described the merchandise as textile fabric spray coated with a "polyurethane paint" to simulate leather. With your request, you furnished a Du Pont material safety data sheet for IMRON polyurethane enamel tints. IMRON is a Du Pont trademark for a polyurethane caulking compound and floor finish. It appears, from the submitted sample that the IMRON is used as a pigment to color the plastic. The fabric is visibly coated with a compact polyurethane plastic, embossed to simulate leather. The coating substance is of a plastic and is not a paint. This imitation leather, used as an upholstery material, in the aviation, marine, and furniture industries will be imported in continuous lengths, measures 1mm in thickness (coating: 0.15mm +10%/fabric: 0.85mm + 10%), and has the following weight specifications:

Weight of fabric: 400g/m2 (87%) Weight of coating: 60g/m2 (13%) Total weight: 460g/m2 (100%)

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 8.4 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Korea 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. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.


Roger J. Silvestri

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