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January 14, 1999

CLA-2-59:RR:NC:TA:350 D85733


TARIFF NO.: 5903.10.1000

Mr. Kevin W. Stewart
The I.C.E. Co., Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of a PVC coated textile fabric (imitation leather), from Korea.

Dear Mr. Stewart:

In your letter dated November 24, 1998, on behalf of Phil Bush, Inc., DBA Value Vinyls, Arlington, TX, you requested a tariff classification ruling.

The instant sample, identified as style EC5, and described in your letter as 44 x 52 x 100 denier, was analyzed by the New York Customs laboratory. The material consists of a woven fabric composed of a blend of 56% cotton/44% polyester spun (not filament) yarns. This fabric has been coated/laminated on one surface with a polyvinyl chloride plastics material. This PVC portion has been dyed and embossed to simulate real leather. You indicate that this material will be imported as roll goods.

In the future, it would be helpful if any ruling requests include full fabric specifications. Our laboratory found the following weight specifications for this material:

Wt. Of Fabric: 96.8 g/m² (14.3%) Cotton 56% Wt. Of PVC: 581.2 g/m² (85.7%) Polyester 44% Total Wt.: 678.0 g/m²

Your suggested classification in subheading 5903.10.2090 is for a similarly coated material composed in chief weight of man-made fibers. Since the cotton predominates by weight, this number is not applicable.

Accordingly, the applicable subheading for the material will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 4 percent ad valorem.

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.


Robert B. Swierupski

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