The tariff classification of an imitation leather fabric consisting of a nonwoven fabric encased in a polyurethane plastics material, for books and stationery items, from Korea.
Issued August 5, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.13.1950
Headings: 3921
Product description
The supplier is Dong Nam Ind. Co., Ltd., Pusan, Korea. The instant sample, for which you do not currently have a style or quality number, is stated to consist of a 50% rayon/50% polyester man-made fiber nonwoven fabric. While no manufacturing details were furnished, from the appearance of the sample, it appears that a coagulation method was used to cover or encase the nonwoven resulting in the PU plastic being considered cellular in nature. There is an additional top film of plastic, of a maroon color and embossed to create a fine woven effect. You indicate that the material has the following weight specifications: Wt. Of PU: 383 g/yd (82%) Wt. Of Textile: 87 g/yd (18%) Total Wt.: 470 g/yd (100%) While you did not provide the width of the material we presume the above weights are expressed in linear yards.
CBP rationale
The applicable subheading for the product will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of polyurethane plastics, cellular, combined with a single textile material, other.
Full text
NY E84210 August 5, 1999 CLA-2-59:RR:NC:TA:350 E84210 CATEGORY: Classification TARIFF NO.: 3921.13.1950 Mr. Paul S. Zompa Coverluxe Inc. 100 Founders Drive Woonsocket, RI 02895 RE: The tariff classification of an imitation leather fabric consisting of a nonwoven fabric encased in a polyurethane plastics material, for books and stationery items, from Korea. Dear Mr. Zompa: In your letter dated July 26, 1999, you requested a classification ruling. The supplier is Dong Nam Ind. Co., Ltd., Pusan, Korea. The instant sample, for which you do not currently have a style or quality number, is stated to consist of a 50% rayon/50% polyester man-made fiber nonwoven fabric. While no manufacturing details were furnished, from the appearance of the sample, it appears that a coagulation method was used to cover or encase the nonwoven resulting in the PU plastic being considered cellular in nature. There is an additional top film of plastic, of a maroon color and embossed to create a fine woven effect. You indicate that the material has the following weight specifications: Wt. Of PU: 383 g/yd (82%) Wt. Of Textile: 87 g/yd (18%) Total Wt.: 470 g/yd (100%) While you did not provide the width of the material we presume the above weights are expressed in linear yards. The applicable subheading for the product will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of polyurethane plastics, cellular, combined with a single textile material, other. The rate of duty will be 5.3 percent ad valorem. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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