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NY 892809

December 16, 1993

CLA-2-59:S:N:N6:350 892809


TARIFF NO.: 5903.20.2500

Mr. Patrick Pascarella
Viking Sea Freight Inc.
One World Trade Center, Suite 2409
New York, NY 10048-0295

RE: The tariff classification of an imitation leather furnishing material, from Japan.

Dear Mr. Pascarella:

In your letter dated November 29, 1993, on behalf of Toray Marketing and Sales, Inc., you requested a classification ruling.

The instant sample, identified as Article #4200, consists of an imitation leather material having a woven rayon man-made fiber backing fabric which has been coated with a polyurethane plastics material. This PU plastic has been dyed and embossed to simulate leather. Your letter indicates that the material is 68% by weight of rayon and 32% polyurethane plastic. The total weight is 280 grams per square meter. We presume this material will be imported as roll goods.

The applicable subheading for the product 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, of man-made fibers, not over 70 percent by weight of 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 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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