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The tariff classification of four imitation leather fabrics from either Korea or Taiwan.
Issued February 28, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard84 849294 (February 28, 1990)
Tariff classification
HTS codes: 5903.10.2090, 5903.10.1000
Headings: 5903
Product description
Fabrics 1 (Magic), 2 (Mello) and 3 (Dana) are all composed of knit substrates that have been coated/laminated with an expanded PVC layer with a top compact skin. Fabric number 4 (Wonderbelt) is similar to the others except that the substrate is woven. These fabrics are to be used in the manufacture of belts and/or handbag linings and have the following specifications. Style Substrate fabric Coating Magic 65% polyester/35% cotton (83g/m2) PVC (330g/m2) Mello (1mm) 65% polyester/35% rayon (85g/m2) PVC (478g/m2) (.9mm) 65% polyester/35% rayon (85g/m2) PVC (435g/m2) Dana 65% polyester/35% cotton (82g/m2) PVC (311g/m2) Wonderbelt 100% cotton (82g/m2) PVC (1365g/m2)
CBP rationale
The applicable subheading for the first three fabrics will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), 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 plastics. The applicable subheading for fabric #4 will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton.
Full text
NY 849294 February 28, 1990 CLA-2-59:S:N:N3H:350 849294 CATEGORY: Classification TARIFF NOS.: 5903.10.2090; 5903.10.1000 Mr. Alan Mann Paul N. Stern Leather Co., Inc. 30-02 48th Avenue Long Island City, N.Y. 11101 RE: The tariff classification of four imitation leather fabrics from either Korea or Taiwan. Dear Mr. Mann: In your letter dated January 30, 1990, you requested a tariff classification ruling. Four representative samples were submitted. Fabrics 1 (Magic), 2 (Mello) and 3 (Dana) are all composed of knit substrates that have been coated/laminated with an expanded PVC layer with a top compact skin. Fabric number 4 (Wonderbelt) is similar to the others except that the substrate is woven. These fabrics are to be used in the manufacture of belts and/or handbag linings and have the following specifications. Style Substrate fabric Coating Magic 65% polyester/35% cotton (83g/m2) PVC (330g/m2) Mello (1mm) 65% polyester/35% rayon (85g/m2) PVC (478g/m2) (.9mm) 65% polyester/35% rayon (85g/m2) PVC (435g/m2) Dana 65% polyester/35% cotton (82g/m2) PVC (311g/m2) Wonderbelt 100% cotton (82g/m2) PVC (1365g/m2) The applicable subheading for the first three fabrics will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), 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 plastics. The duty rate will be 4.2 percent ad valorem. The applicable subheading for fabric #4 will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The duty rate will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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