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NY N022029

March 11, 2008



TARIFF NO.: 5903.20.2500

Mr. Brian S. Clement
V. Alexander & Company
6555 Quince Road, Suite 201
Memphis, TN 38119

RE: The tariff classification of laminated textile fabric, which has been coated to create a reptilian design, from China.

Dear Mr. Clement:

In your letter dated January 10, 2008, on behalf of Lane Furniture Industries, you requested a classification ruling.

The instant sample, identified as style JF-1127A-3 or Lane Furniture style number 4634-21, consists of a textile material which is composed of three distinct layers. Specifically, it consists of what appears to be a polyurethane plastics foam layer which is sandwiched between a woven fabric composed of an 81.4% polyester/18.6% cotton blend on one side (posterior) and a brushed 100% polyester warp knit fabric on the other (top). The top knit portion has been partially coated with a polyurethane plastics material which creates a leather like appearance. The PU foam layer, however, is visible in cross section, and does not comprise over 70 percent by weight of the total weight of the material.

The New York Customs laboratory analyzed the instant sample and made the following determination:

Wt. of top fabric: 142.4 g/m²
Wt. of plastic foam: 45.5 g/m²
Wt. of bottom fabric: 98.2 g/m²
Total Wt.: 286.1

You suggest that classification is proper in tariff subheading 6001.92.0040 which provides for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted, other, of man-made fibers, other, however, this is not correct. The New York Customs laboratory determined that the face fabric is not of a true pile construction, but is in fact, brushed to create a pile-like effect. Therefore, no further consideration can be given to heading 6001.

The applicable subheading for the material, therefore, 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.      

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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-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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