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NY N026880

May 2, 2008



TARIFF NO.: 5903.20.2500

Mr. Ameet Shah
Culp, Inc.
P.O. Box 2686
1823 Eastchester Drive
High Point, NC 27265

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

Dear Mr. Shah:

In your letter dated April 22, 2008, you requested a classification ruling.

Your sample is being retained for our files.

The submitted sample, identified as style SLEEP OVER, consists of a cellular layer of polyurethane foamed plastic which is sandwiched between a woven backing fabric composed of a 65% polyester man-made fiber/35% cotton blend and a top layer which is composed wholly of polyester man-made fibers. This top layer has been dyed brown and brushed to create a suede like appearance. The cellular middle layer is visible to the naked eye in cross section. You provided the following weight specifications for this material:

Wt. of Top layer: 119 g/m² (47%)
Wt. of PU Plastic: 40 g/m² (16%)
Wt. of Bottom layer: 95 g/m² (37%)
Total Wt.: 254

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.      

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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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