The tariff classification of a imitation leather fabric from Japan.
Issued August 13, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
The fabric is 100% continuous filament. The construction of the woven fabric is as follows: P222 decitex x P222 decitex (singles). The number of threads per square centimeter is 39 (warp) x 27 (filling). The fabric is piece dyed, textured, and not flat. Total weight is 148 grams per square meter. The woven polyester consists of 70% of that weight, and the polyurethane coating comprises the remaining 30%.
CBP rationale
The applicable subheading for the fabric will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated cover or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastics.
Full text
NY 855070 August 13, 1990 CLA-2-59:S:N:N3H:350 855070 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Mathew Chang C.Itoh & Co. (America) Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a imitation leather fabric from Japan. Dear Mr. Chang: In your letter dated August 2, 1990, you requested a tariff classification ruling. The sample submitted is described in your letter as a 100 percent woven polyester fabric coated with polyurethane. The fabric is 100% continuous filament. The construction of the woven fabric is as follows: P222 decitex x P222 decitex (singles). The number of threads per square centimeter is 39 (warp) x 27 (filling). The fabric is piece dyed, textured, and not flat. Total weight is 148 grams per square meter. The woven polyester consists of 70% of that weight, and the polyurethane coating comprises the remaining 30%. The applicable subheading for the fabric will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated cover or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of Japan are subject to a visa requirement. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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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