The tariff classification of an imitation leather of a polyurethane coated/laminated knit fabric for books and stationery items, from Korea.
Issued July 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
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, consists of a circular knit fabric composed of a 100% texturized polyester man-made fibers, which has been coated/laminated on one surface with a thin compact polyurethane plastics (finished gauge - .05 mm) material. This plastics portion has been dyed and embossed to simulate top grain leather. You were unable to furnish the weight of the material nor the respective weights of the textile vis a vis the plastic. This material, however, was informally weighed and was found to weigh approximately 219 grams per square meter. The plastic portion of the material, from observation, is under 70 percent by weight of the total weight of the material. This material will be imported as roll goods.
CBP rationale
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.
Full text
NY E84593 July 20, 1999 CLA-2-59:RR:NC:TA:350 E84593 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Paul S. Zompa Coverluxe Inc. 100 Founders Drive Woonsocket, RI 02895 RE: The tariff classification of an imitation leather of a polyurethane coated/laminated knit fabric for books and stationery items, from Korea. Dear Mr. Zompa: In your letter dated July 1, 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, consists of a circular knit fabric composed of a 100% texturized polyester man-made fibers, which has been coated/laminated on one surface with a thin compact polyurethane plastics (finished gauge - .05 mm) material. This plastics portion has been dyed and embossed to simulate top grain leather. You were unable to furnish the weight of the material nor the respective weights of the textile vis a vis the plastic. This material, however, was informally weighed and was found to weigh approximately 219 grams per square meter. The plastic portion of the material, from observation, is under 70 percent by weight of the total weight of the material. This material will be imported as roll goods. 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 rate of duty will be 8 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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