United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 802803 - NY 802981 > NY 802894

Previous Ruling Next Ruling
NY 802894

October 26, 1994

CLA-2-59:S:N:N6:350 802894


TARIFF NO.: 5903.10.2090

Ms. Shirley .W. Dunn
J. Ennis Fabrics Ltd.
12122 68th Street
Edmonton, Alberta, Canada T5B 1R1

RE: The tariff classification of three PVC/Textile imitation leather fabrics, from Korea.

Dear Ms. Dunn:

In your letters dated August 23 and September 29, 1994, you requested a tariff classification ruling.

Three representative samples were submitted. All consist of knit backing fabrics composed of a polyester/cotton blend (65%/35%) that have been laminated to an expanded polyvinyl chloride plastics material having a top compact layer. This PVC portion has in turn been dyed and embossed to simulate real leather. You provided the following weight specifications for the three materials: Style: PVC weight Fabric weight Total weight Cowboy (.9mm) 545g/yd 85g/yd 630g/yd (86.5%) (13.5%)

Sealskin (1.0mm) 715g/yd 85g/yd 800g/yd (89.4%) (10.6%)

Madrid (1.0mm) 817g/yd 85g/yd 902g/yd (90.6%) (9.5%)

The applicable subheading for the three materials will be 5903.10.2090 Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics The rate of duty will be 4.2 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
New York Seaport

Previous Ruling Next Ruling

See also: