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857628 85 Ruling Active

The tariff classification of two nonwoven fabrics for use inshoe lining and other small leather goods, from Spain.

Issued November 14, 1990 by U.S. Customs and Border Protection.

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85 857628 (November 14, 1990)

Tariff classification

HTS codes: 5603.00.9090

Headings: 5603

Product description

The first item (LIDO) consists of a light PVC coating on one surface of a substantial nonwoven textile material of man-made fiber construction. This fabric has been buffed to imbue a suede effect. The second item (KID) consists of a substantial nonwoven fabric of man-made fibers containing a light polyurethane plastics coating on one surface. This material contains a shallow embossing to represent a kid leather effect.

CBP rationale

The applicable subheading for the two fabrics will be 5603.00.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of staple fibers.

Full text

NY 857628 November 14, 1990 CLA-2-56:S:N:N3H:350 857628 CATEGORY: Classification TARIFF NO.: 5603.00.9090 Mr. Clive R. Costley 3460 Wilshire Blvd. Suite 700 Los Angeles, CA 90010-2227 RE: The tariff classification of two nonwoven fabrics for use in shoe lining and other small leather goods, from Spain. Dear Mr. Costley: In your letter dated October 25, 1990, you requested a tariff classification ruling. Two representative samples were submitted. The first item (LIDO) consists of a light PVC coating on one surface of a substantial nonwoven textile material of man-made fiber construction. This fabric has been buffed to imbue a suede effect. The second item (KID) consists of a substantial nonwoven fabric of man-made fibers containing a light polyurethane plastics coating on one surface. This material contains a shallow embossing to represent a kid leather effect. The applicable subheading for the two fabrics will be 5603.00.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of staple fibers. The rate of duty will be 12.5 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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