The tariff classification of two imitation leather fabrics for use in the manufacture of hockey equipment, from Korea.
Issued November 10, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5603.00.90
Headings: 5603
Product description
Both consist of nonwoven microfiber webs composed of nylon man-made fibers of 0.1 denier, which have been impregnated with a polyurethane plastics material. This material, after the impregnation with the PU, simulates the fibrous quality of natural leather. This nonwoven fabric has a top coating of compact polyurethane plastic which has been embossed to appear like natural leather. This plastic portion does not appear to comprise over 70 percent by weight of the total weight of the material. The New York Customs Laboratory analyzed the two fabrics and found the white sample to measure 1.50mm in thickness and weigh 637.0g/m2 while the figures for the black sample were 1.47mm and 583.7g/m2, respectively. This product is used in the manufacture of hockey equipment because of its water repellency qualities.
CBP rationale
The applicable subheading for the two materials will be 5603.00.90, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated.
Full text
NY 891575 November 10, 1993 CLA-2-56:S:N:N6:350 891575 CATEGORY: Classification TARIFF NO.: 5603.00.90 Ms. Shirley W. Dunn J. Ennis Fabrics Ltd. 12122 68th Street Edmonton, Alberta, Canada T5B 1R1 RE: The tariff classification of two imitation leather fabrics for use in the manufacture of hockey equipment, from Korea. Dear Ms. Dunn: In your letter dated September 29, 1993, which was received October 19, 1993, you requested a classification ruling. Two representative samples were submitted, a black and a white which were both identified as style Jenrino. Both consist of nonwoven microfiber webs composed of nylon man-made fibers of 0.1 denier, which have been impregnated with a polyurethane plastics material. This material, after the impregnation with the PU, simulates the fibrous quality of natural leather. This nonwoven fabric has a top coating of compact polyurethane plastic which has been embossed to appear like natural leather. This plastic portion does not appear to comprise over 70 percent by weight of the total weight of the material. The New York Customs Laboratory analyzed the two fabrics and found the white sample to measure 1.50mm in thickness and weigh 637.0g/m2 while the figures for the black sample were 1.47mm and 583.7g/m2, respectively. This product is used in the manufacture of hockey equipment because of its water repellency qualities. The applicable subheading for the two materials will be 5603.00.90, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated. The duty rate will be 12.5 percent ad valorem. This merchandise falls within textile category designation 223. Based upon international textile trade agreements, products of Korea are subject to quota and the requirement of a visa. 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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