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NY M85307

August 22, 2006

CLA-2-59:RR:NC:TA:350 M85307


TARIFF NO.: 5903.20.2500

Ms. Pat Danilczyk
USG Logistics Incorporated
Cargo Building 67
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of a laminated material, for use in the upholstery of office furniture, from Switzerland.

Dear Ms. Danilczyk:

In your letter dated July 24, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This ruling is on behalf of Humanscale Corporation, Piscataway, NJ.

The instant sample, which was identified as style #61673B, consists of a three-layered material having the following composition: A middle cellular foam layer composed of 100% polyurethane plastics which is sandwiched between a woven fabric top layer composed of a 91% nylon man-made fiber / 9% elastic blend and a light nonwoven polyester scrim composed of 100% polyester. The top woven portion imparts the essential character and will become the outer exposed surface when used as furniture upholstery. You provided the following weight specifications which were somewhat juxtapositioned in your correspondence, yet can be verified by the U.S. Customs laboratory upon the importation of this merchandise:

Wt. Of Knit fabric: 265 g/m² (63.8%)
Wt. Of PU plastic: 130 g/m² (31.3%)
Wt. Of Nonwoven: 20 g/m² ( 4.9%)
Total Wt.: 415

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 rate of duty will be 7.5 percent ad valorem.      

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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