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The tariff classification of PU plastic/textile imitation leather fabric, from Italy.
Issued April 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F85767 (April 20, 2000)
Tariff classification
HTS codes: 5903.20.1000
Headings: 5903
Product description
The instant sample, identified as style RX02819, and black in color, consists of a woven fabric composed of a cotton/polyester man-made fiber blend that has been coated/laminated on one surface with a polyurethane plastics material. The exposed fabric portion appears to have been brushed and the PVC side has been dyed and embossed to simulate real leather. You provided the following weight composition for this material: Cotton 57% Polyester 25% Polyurethane 18% This material will be imported as roll goods having 145 cm widths and it weighs 375 grams per square meter.
CBP rationale
The applicable subheading for the material will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of cotton.
Full text
NY F85767 April 20, 2000 CLA-2-59:RR:NC:TA:350 F85767 CATEGORY: Classification TARIFF NO.: 5903.20.1000 Mr. Charles L. Brown Spradling International, Inc. 200 Cahaba Valley Parkway North P.O. Box 1668 Pelham, Alabama 35124 RE: The tariff classification of PU plastic/textile imitation leather fabric, from Italy. Dear Mr. Brown: In your letter dated April 5, 2000, you requested a classification ruling. The instant sample, identified as style RX02819, and black in color, consists of a woven fabric composed of a cotton/polyester man-made fiber blend that has been coated/laminated on one surface with a polyurethane plastics material. The exposed fabric portion appears to have been brushed and the PVC side has been dyed and embossed to simulate real leather. You provided the following weight composition for this material: Cotton 57% Polyester 25% Polyurethane 18% This material will be imported as roll goods having 145 cm widths and it weighs 375 grams per square meter. The applicable subheading for the material will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of cotton. The duty rate will be 3.7 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
More rulings on the same tariff codes
The tariff classification of two chamois wiping cloths, from the Netherlands.
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The tariff classification of a polyurethane plastic coated textile fabric, from Korea.
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The tariff classification of three polyurethane plastic coated/laminated woven or knit fabrics, for books and stationery items, from Korea.
The tariff classification of five plastic coated upholstery/luggage weight textile materials, from Spain.
The tariff classification of imitation suede-like leather of plastic coated woven textile fabric, from Italy.
The tariff classification of a polyurethane plastic coated textile fabric for use in the manufacture of garments, from Taiwan.
The tariff classification of a polyurethane plastic coated textile fabric for use in the manufacture of garments, from Taiwan.
The tariff classification of a polyurethane plastic/textile imitation leather furnishing fabric, from Korea.
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