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NY D80976





August 28, 1998

CLA-2-59:RR:NC:TA:350 D80976

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Ms. Wynelle Spurgeon
Trans-World Shipping Service, Inc.
3206 Frenchmans Road
P.O. Box 795
Toledo, OH 43697-0795

RE: The tariff classification of a polyurethane synthetic leather material to be used for covering stick shifts in Toyota automobiles, from Japan.

Dear Ms. Spurgeon:

In your letter dated August 14, 1998, on behalf of Sandusky Limited, Sandusky, OH, you requested a classification ruling. The shipper is Kyowa Leather Cloth Co., Ltd., Japan.

While no manufacturing details were provided, a schematic cross section was given depicting a top layer of polyurethane and a bottom layer of woven rayon man-made fiber fabric made from spun yarns.

From the furnished sample, it appears that this coated/laminated material has a top skin layer of compact pigmented plastic that was either cast or embossed to simulate boarded or top grain leather.

Your letter provided the following technical specifications for this material which will be imported in 12 inch widths. :

Wt. Of Fabric: 180 g/mý (56%)
Wt. Of PU: 140 g/mý (44%)

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, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8.1 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. 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 Part 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.

Sincerely,

Robert B. Swierupski
Director,

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