The tariff classification of synthetic basketball leather material, from Taiwan.
Issued July 6, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.13.1950
Headings: 3921
Product description
The supplier is Sheng Hung Industrial Co., Taipei, Taiwan. The instant sample, consists of a composite synthetic basketball leather material. Although your correspondence refers to a nonwoven backing, the U.S. Customs laboratory has determined that the textile is that of a needleloom (felt) construction. This felt portion has been coated/laminated on one side with a cellular polyurethane plastics material which has been embossed to simulate leather.
CBP rationale
the applicable subheading for the material will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with a single textile material, other.
Full text
NY H81356 July 6, 2001 CLA-2-39:RR:NC:TA:350 H81356 CATEGORY: Classification TARIFF NO.: 3921.13.1950 Mr. Jim Stewart JYM 700 Shelly Drive Batavia, OH 45103 RE: The tariff classification of synthetic basketball leather material, from Taiwan. Dear Mr. Stewart: In your letter dated May 16, 2001, you requested a classification ruling. The supplier is Sheng Hung Industrial Co., Taipei, Taiwan. The instant sample, consists of a composite synthetic basketball leather material. Although your correspondence refers to a nonwoven backing, the U.S. Customs laboratory has determined that the textile is that of a needleloom (felt) construction. This felt portion has been coated/laminated on one side with a cellular polyurethane plastics material which has been embossed to simulate leather. You state, that this material is intended for use as bookmarks or as a facing for athletic award plaques for resale and will be imported as roll goods measuring 300 yards in length and 28 inches in width. The material is also stated to be 1.5 mm in thickness +/- 10%. The weights that you furnished are compatible with those determined by our laboratory. The lab weights are as follows: Wt. Of Felt (textile): 258.5 g/m² (43.7%) Wt. Of PU coating: 343.9 g/m² (56.3%) Total Wt.: 602.4 g/m² Chapter 56, note 3(a) states: “headings 5602 and 5603 do not, … cover: felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or 40).” As such, the applicable subheading for the material will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with a single textile material, other. The duty rate 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
More rulings on the same tariff codes
The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Japan.
The tariff classification of an imitation leather fabric, for use in automotive upholstery, from Germany.
The tariff classification of a laminated felt material, for use in the manufacture of ankle braces, from China.
The tariff classification of two imitation leather fabrics, for use in automotive interiors, from Germany.
The tariff classification of two plastic laminated textile fabrics (imitation leather) for use in the manufacture of automobile interiors, from Germany.
The tariff classification of a urethane/felt door mat, intended for indoor or outdoor use, from China.
The tariff classification of a PU foam plastic/polyester nonwoven fabric, for ultimate use in automotive door panels, etc., from a non-designate country.
The tariff classification of three PU coated imitation leather/suede needleloom felt materials, for use in the manufacture of footwear, China.
The tariff classification of three PU coated imitation leather/suede needleloom felt materials, for use in the manufacture of footwear, China.
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.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →