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NY M80918

April 13, 2006

CLA-2-59:RR:NC:TA:350 M80918


TARIFF NO.: 5903.20.2500

Ms. Florence Lam
Marubeni America Corporation
Logistics and Insurance Team
450 Lexington Avenue, 36th Floor
New York, NY 10017-3984

RE: The tariff classification of an imitation leather material, for use as chair upholstery, from Japan. Correction to Ruling Number L87074

Dear Ms. Lam:

This replaces Ruling Number L87074, dated September 15, 2006, which contained a clerical error with respect to the subheading description and corresponding duty rate. You brought this error to our attention in a telephone call to our office on February 10, 2006. A complete corrected ruling follows:

In your letter dated August 25, 2005, you requested a tariff classification ruling.

The instant sample, identified as style ALI, consists of an artificial leather material, which is composed of 5 distinct layers. There is a top layer consisting of a knit open mesh fabric, which is composed of 100% polyester man-made fibers. Below this is a layer of transparent polyurethane plastics film, below which is layer of pigmented polyurethane plastic, below which is another layer of transparent polyurethane plastic, and finally, on the bottom surface is another knit fabric composed of 100% polyester man-made fibers. The pigmented polyurethane plastic layer is visible in cross section as well as through the open meshes in the top fabric layer.

You indicate that this material is 80% polyester man-made fibers and 20% polyurethane plastic, by weight, respectively. Additionally, you state that the material weighs 386 grams per square meter and will be imported as roll goods measuring 54 inches in width and 50 meters in length.

The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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 is 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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