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June 14, 1999

CLA-2-59:RR:NC:TA:350 E83159


TARIFF NO.: 5903.20.2500

Mr. Josè A. Manrique
American Chamber of Commerce in Spain
Tuset, 8
Edificio Monitor
08006 Barcelona, Spain

RE: The tariff classification of four garment type imitation leather materials, from Spain.

Dear Mr. Manrique:

In your letter dated May 20, 1999, on behalf of Plasticos Elche, S.A., Spain, you requested a classification ruling.

Four representative samples were submitted. While you did not indicate the end use of any of these materials, they all appear to be garment weight imitation leathers.

All four materials consist of knit fabrics composed of polyester man-made fibers which have been coated on one side with what appears to be a compact polyurethane plastics material. All of the materials weigh 170 g/m² and will be imported in widths of 140-145 centimeters. You provided the following weight specifications for the four materials:

Punt Verona : 65% Polyester/35% PU Plastic

Punt Nadir 75: 65% Polyester/35% PU Plastic

Punt Terra 705B: 65% Polyester/35% PU Plastic

Punt Mariola 701B: 65% Polyester/35% PU Plastic

The applicable subheading for the four materials will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate is 8 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 212-637-7085.


Robert B. Swierupski

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