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NY M87797

November 16, 2006

CLA-2-59:RR:NC:TA:350 M87797


TARIFF NO.: 5903.10.2090

Mr. James Philip Jagger
391 Attwell Drive
Etobicoke, Ontario, Canada
M9W 5C4

RE: The tariff classification of five imitation leather upholstery fabrics, for use in automobile interiors, from Canada.

Dear Mr. Jagger:

In your letter dated October 3, 2006, on behalf of Canadian General Tower Limited, Cambridge, Ontario, Canada, you requested a tariff classification ruling.

You submitted five representative samples, which were identified as styles 21430, 23900, 24044, 25051 and 25802, respectively. All five materials consist of a knit backing fabric, which is composed of either 100% polyester man-made fibers or a 65% polyester/35% cotton blend. These knit backings have been coated/laminated on one side with a cellular polyvinyl chloride plastics material having a rather substantial top compact skin. This PVC portion, in all instances, has been dyed and embossed to simulate real leather and will form the outer surface of the material when deployed in automotive interiors. The PVC portions comprise over 70 percent by weight of the total weight of the respective materials in all five instances.

We concur with your position that the applicable subheading for the five materials will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate is Free.

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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