The tariff classification of imitation leather of plastic and nonwoven substrate, from Taiwan.

NY F85446 May 8, 2000 CLA-2-56:RR:NC:TA:350 F85446 CATEGORY: Classification TARIFF NO.: 5603.94.9010 Mr. Peter J. Baskin Sharetts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of imitation leather of plastic and nonwoven substrate, from Taiwan. Dear Mr. Baskin: In your letter dated April 5, 2000, on behalf of Wolverine World Wide, Inc., Rockford, Michigan, you requested a classification ruling. You write that the product, designated as B008 Brise, is composed of 45 percent rayon and 55 percent polyurethane plastic, by weight, respectively. The method of manufacture is described as coating a polyurethane emulsion on a spunlaced (of other than filament) nonwoven substrate and then coagulating the polyurethane emulsion by impregnating the coated substrate in water bath tanks. A very thin polyurethane skin is then coated on the coagulated substrate to create the color and nappa finish of the material. No component weights or dimensions were given for the material, but which was measured to be approximately 0.7 mm in overall thickness, and found to weigh approximately 440 g/m². Although you did not indicate the end use of the fabric, it appears to be of the type of imitation leather used in shoe or boot manufacture. You suggest classification under 3921.13.1950, which covers plates and sheets of cellular polyurethane plastic combined with a single type of textile material. We examined the small sample provided and compared your manufacturing description with the actual material and method of manufacture of the subject goods presented in the U.S. Court of International Trade case, Bradford Industries, Inc., v. United States, (Slip Op. 97-76), affirmed in appeal No.98-1039. We conclude that both goods are similar to each other in all material aspects. The applicable subheading for style B008 will be 5603.94.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than man-made filaments, weighing more than 150 g/m², … impregnated, coated or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers; imitation suede. The duty rate will be Free. This merchandise falls within textile category designation 223. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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