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NY N010854

May 21, 2007



TARIFF NO.: 5903.20.2500

Mr. John H. Hart
Der-Tex Corporation
One Lehner Road
Saco, ME 04072

RE: The tariff classification of an imitation leather upholstery type fabric, from China.

Dear Mr. Hart:

In your letter dated May 4, 2007, you requested a tariff classification ruling. The manufacturer is Zhejiang Hexin Industry Co., Ltd., China.

The instant sample, identified as style “Prima Leather”, consists of a brushed woven fabric composed of a 65% polyester man-made fiber/35% cotton fiber blend that has been coagulation coated on one side with a polyurethane plastics material. This plastics portion has been dyed and embossed to simulate real leather. You write that this material will be imported as roll goods measuring 54-inches wide and 40 yards in length. The material weighs 475 grams per square meter having the following breakdown:

Wt. of Textile: 187 g/m² (39.4%)
Wt. of PU: 288 g/m² (60.6%)
Total Wt.: 475 g/m²

While your supplier suggests classification in tariff item number 5903.20.3090, this would not be correct. That tariff subheading construes a textile fiber composition of other than cotton or man-made fibers. Since your material is in chief weight of man-made fibers, the correct subheading is as shown below.

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 merchandise falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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