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NY K86646

June 18, 2004
CLA-2-59:RR:NC:TA:350 K86646


TARIFF NO.: 5903.20.2500

Mr. Bob Glover
L.E. Coppersmith Inc.
2041 Rosencrans Avenue, Third Floor
El Segundo, CA 90245

RE: The tariff classification of an imitation suede, back coated upholstery fabric, from China.

Dear Mr. Glover:

In your letter dated June 4, 2004, on behalf of Morgan Fabrics Corporation, Vernon, California, you requested a tariff classification ruling.

The instant sample, which was identified as pattern Revolution Suede (XC-225), and is light brown in color, consists of a woven textile fabric composed of 100% polyester man-made fibers (75D x 235dD/ 229 x 91)) which has been brushed or napped on the outer surface to create a suede-like effect. This material contains a lightweight coating of a milky white polyurethane plastics material on its posterior surface which is visible to the naked eye. While no exact weight breakdown was provided, you state that this material weighs176 grams per square meter.

The applicable subheading for the material 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 rate of duty will be 7.5 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 646-733-3044.


Robert B. Swierupski

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