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The tariff classification of two imitation leather fabricsfor use in footwear, from West Germany.
Issued November 6, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 857418 (November 6, 1990)
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
One labeled Belmonte and the other Belmonte Opaco. Both consist of a knit polyester backing that has been coated or laminated to a polyurethane plastics material which in turn has been embossed to simulate leather.
CBP rationale
The applicable subheading for the two fabrics will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), 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 plastics.
Full text
NY 857418 November 6, 1990 CLA-2-59:S:N:N3H:350 857418 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Gary C. Lefebvre Freudenberg Nonwovens Inc. P.O. Box 48 Rooseveltown, N.Y. 13683 RE: The tariff classification of two imitation leather fabrics for use in footwear, from West Germany. Dear Mr. Lefebvre: In your letter dated October 5, 1990, you requested a tariff classification ruling. Two samples were submitted. One labeled Belmonte and the other Belmonte Opaco. Both consist of a knit polyester backing that has been coated or laminated to a polyurethane plastics material which in turn has been embossed to simulate leather. You state that these fabrics are 52 and 48 percent by weight of polyurethane and textile, respectively. The total weight of the fabrics is stated to be 195-220 grams per square meter. The applicable subheading for the two fabrics will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), 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 plastics. The rate of duty will be 8.5 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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