The tariff classification of polyurethane plastic coated textile fabric (imitation leather), from Japan.

NY B86202 June 24, 1997 CLA-2-59:RR:NC:TA:350 B86202 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. James Caffentzis Fitch, King and Caffentzis 116 John Street New York, NY 10038 RE: The tariff classification of polyurethane plastic coated textile fabric (imitation leather), from Japan. Dear Mr. Caffentzis: In your letter dated June 9, 1997, on behalf of Marubeni America Corp., you requested a classification ruling. You write that the small (6" x 6") submitted sample is of a brushed knit tricot fabric composed of 100% rayon man made fibers that has been coated on one side with a polyurethane plastics material. This PU plastic portion has been dyed and embossed to simulate leather. Your letter indicates that this material is 50% textile/50% PU plastic, by weight. However, the fabric of the submitted sample is actually of a woven construction, not knit, that has been brushed. We have not verified the fiber content. Further, classification in subheading 5903.20.18, as you suggest, is not applicable because it refers to Section XI, note 9 which states in part that "The woven fabrics of chapters 50 to 55 include fabrics consisting of parallel yarns superimposed on each other at acute or right angles." The subject textile fabric is of a conventional plain weave construction, which is not within the definition of note 9. The applicable subheading for the material 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 rubber or plastics. The duty rate will be 8.2 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Japan are subject the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division