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The tariff classification of an imitation leather fabric foruse in the manufacture of handbags, from Taiwan.
Issued August 24, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 889229 (August 24, 1993)
Tariff classification
HTS codes: 5903.10.2090
Headings: 5903
Product description
The manufacturer is Nan Ya Plastics Corporation. The instant sample, which was not identified as to style or quality, consists of an imitation leather material composed of a knit backing fabric of rayon and polyester man-made fibers which has been coated on one side with a black cellular polyvinyl chloride plastics material and a top compact layer of PVC. The top layer has been embossed to simulate real leather. You provided the following technical data for this material: Wt. of textile fabric: .10kg per yard Wt. of polyester portion: .65kg per yard (65%) Wt. of rayon portion: .35kg per yard (35%) Wt. of PVC portion: .62kg per yard The above weight specifications indicate that the material is 13.9 percent by weight of textile and 86.1 percent PVC plastic.
CBP rationale
The applicable subheading for this material 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, over 70 percent by weight of rubber or plastics.
Full text
NY 889229 August 24, 1993 CLA-2-59:S:N:N6:350 889229 CATEGORY: Classification TARIFF NO.: 5903.10.2090 Mr. Hugo Herrera J.O. Alvarez, Inc. Tex-Mex Industrial Park #1 Ramos Road Laredo, TX 78042-1434 RE: The tariff classification of an imitation leather fabric for use in the manufacture of handbags, from Taiwan. Dear Mr. Herrera: In your letter dated July 26, 1993, on behalf of Jolie Handbag, you requested a tariff classification ruling. The manufacturer is Nan Ya Plastics Corporation. The instant sample, which was not identified as to style or quality, consists of an imitation leather material composed of a knit backing fabric of rayon and polyester man-made fibers which has been coated on one side with a black cellular polyvinyl chloride plastics material and a top compact layer of PVC. The top layer has been embossed to simulate real leather. You provided the following technical data for this material: Wt. of textile fabric: .10kg per yard Wt. of polyester portion: .65kg per yard (65%) Wt. of rayon portion: .35kg per yard (35%) Wt. of PVC portion: .62kg per yard The above weight specifications indicate that the material is 13.9 percent by weight of textile and 86.1 percent PVC plastic. The applicable subheading for this material 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, over 70 percent by weight of rubber or plastics. The rate of duty will be 4.2 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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