The tariff classification of Brava Lear, a plastics coated/laminated textile fabric, from Colombia

NY L81906 February 11, 2005 CLA-2-59:RR:NC:3:350 L81906 CATEGORY: Classification TARIFF NO.: 5903.10.1000 Mr. Vincent Bowen 2515 K Street, N.W. Suite 101 Washington, D.C. 20037 RE: The tariff classification of Brava Lear, a plastics coated/laminated textile fabric, from Colombia Dear Mr. Bowen: In your letter dated January 10,2005, on behalf of Spradling International, Inc., you requested a tariff classification ruling. A sample of Brava Lear was submitted with your ruling request. A sample of the fabric component, both before brushing and after brushing, was also submitted. The Brava Lear is a combination of plastic bonded to a fabric backing. Your letter states the plastic portion consists of (1) a thin skin of polyurethane (PU) embossed and colored to simulate leather and (2) a much thicker underlying layer of cellular plastics of polyvinyl chloride (PVC). The plastic portion is backed with a woven fabric composed of 100 percent cotton, which is dyed uniformly black. The Brava Lear will be imported in 54 inch rolls. The composition by weight is given as 3 percent PU, 66 percent PVC, and 31 percent cotton. The article will be sold to automotive and furniture upholsterers, but may also be marketed to makers of low-end specialty bags. The brushed fabric is considered to be more than mere reinforcement. The applicable subheading for the plastics coated/laminated textile fabric will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902: With poly(vinyl chloride): Of cotton. The rate of duty will be 2.7 percent ad valorem. Articles classifiable under subheading 5903.10.1000, HTS, which are products of Colombia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division