The tariff classification of an imitation leather material, for use in the manufacture of pillowcases, from Korea.
Issued February 25, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.10.2500
Headings: 5903
Product description
We note, per a recent telephone conversation with your office, that you will actually be importing the subject material as roll or piece goods, which will later be fashioned into finished pillowcases, after its importation into the United States. The instant sample, identified in your correspondence, as “Bonanza Pillowcase”, consists of a brushed woven fabric composed of a polyester man-made fiber/cotton blend that has been visibly coated on one surface with a polyvinyl chloride plastics material. This PVC portion has, in turn, been partially flocked with nylon man-made fibers to produce a more enhanced leather-like appearance. You provided the following weight breakdown for this material, which is expressed in grams per running meter: Surface side: Nylon (flock): 65 (10%) Middle side: PVC: 375 (55%) Back side: Polyester: 147 (23%) Cotton: 63 (12%) Total: 650 (100%)
CBP rationale
The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics.
Full text
NY L82639 February 25, 2005 CLA-2-59:RR:NC:TA:350 L82639 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Ms. Haruna Shiraturi Toray Marketing & Sales (America), Inc. 461 5th Avenue, 9th Floor New York, NY 10017 RE: The tariff classification of an imitation leather material, for use in the manufacture of pillowcases, from Korea. Dear Ms. Shiraturi: In your letter dated February 22, 2005, which was a follow-up to an earlier inquiry, where we requested additional information, you requested a tariff classification ruling. We note, per a recent telephone conversation with your office, that you will actually be importing the subject material as roll or piece goods, which will later be fashioned into finished pillowcases, after its importation into the United States. The instant sample, identified in your correspondence, as “Bonanza Pillowcase”, consists of a brushed woven fabric composed of a polyester man-made fiber/cotton blend that has been visibly coated on one surface with a polyvinyl chloride plastics material. This PVC portion has, in turn, been partially flocked with nylon man-made fibers to produce a more enhanced leather-like appearance. You provided the following weight breakdown for this material, which is expressed in grams per running meter: Surface side: Nylon (flock): 65 (10%) Middle side: PVC: 375 (55%) Back side: Polyester: 147 (23%) Cotton: 63 (12%) Total: 650 (100%) The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of four textile fabrics and one plastic sheet from Spain
The tariff classification of five textile fabrics from China
The tariff classification of four PVC-coated textile fabrics from China
The tariff classification of woven and solid PVC placements from China. Correction to Ruling Number N262505.
The tariff classification of four window blind fabrics from various countries
The tariff classification of three window blind fabrics from various countries
The tariff classification of woven and solid PVC placements from China
The tariff classification of a microsuede woven fabric laminated to a polyvinyl chloride coated scrim from China
The tariff classification of window screen material made from PVC coated glass fibers or PVC coated polyester yarns
The tariff classification of PVC Textilene® placements, from China.
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 →