The tariff classification of an imitation leather material, for use as chair upholstery, from Japan.
Issued September 15, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2000
Headings: 5903
Product description
The instant sample, identified as style ALI, consists of an artificial leather material, which is composed of 5 distinct layers. There is a top layer consisting of a knit open mesh fabric, which is composed of 100% polyester man-made fibers. Below this is a layer of transparent polyurethane plastics film, below which is layer of pigmented polyurethane plastic, below which is another layer of transparent polyurethane plastic, and finally, on the bottom surface is another knit fabric composed of 100% polyester man-made fibers. The pigmented polyurethane plastic layer is visible in cross section as well as through the open meshes in the top fabric layer. You indicate that this material is 80% polyester man-made fibers and 20% polyurethane plastic, by weight, respectively. Additionally,
CBP rationale
The applicable subheading for the material will be 5903.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, over 70 percent by weight of rubber or plastics.
Full text
NY L87074 September 15, 2005 CLA-2-59:RR:NC:TA:350 L87074 CATEGORY: Classification TARIFF NO.: 5903.20.2000 Ms. Florence Lam Marubeni America Corporation Logistics and Insurance Team 450 Lexington Avenue, 36th Floor New York, NY 10017-3984 RE: The tariff classification of an imitation leather material, for use as chair upholstery, from Japan. Dear Ms. Lam: In your letter dated August 25, 2005, you requested a tariff classification ruling. The instant sample, identified as style ALI, consists of an artificial leather material, which is composed of 5 distinct layers. There is a top layer consisting of a knit open mesh fabric, which is composed of 100% polyester man-made fibers. Below this is a layer of transparent polyurethane plastics film, below which is layer of pigmented polyurethane plastic, below which is another layer of transparent polyurethane plastic, and finally, on the bottom surface is another knit fabric composed of 100% polyester man-made fibers. The pigmented polyurethane plastic layer is visible in cross section as well as through the open meshes in the top fabric layer. You indicate that this material is 80% polyester man-made fibers and 20% polyurethane plastic, by weight, respectively. Additionally, you state that the material weighs 386 grams per square meter and will be imported as roll goods measuring 54 inches in width and 50 meters in length. The applicable subheading for the material will be 5903.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate is Free. 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 a polyurethane coated fabric from Turkey
The tariff classification of waders and components from Taiwan and China
The tariff classification of a polyurethane plastics coated textile fabric, for use in shoe insoles, from China.
The tariff classification of five styles of conveyor belting materials used to make conveyor belts used in package and food handling applications, from Spain.
The tariff classification of five styles of conveyor belting materials used to make conveyor belts used in package handling and treadmill applications, from Spain.
The tariff classification of four types of acoustical panelmaterial, from France. Dear Ms. Spiceley: In your letter dated March 10, 1993, on behalf of the Frenchmanufacturer TEXAA, you requested a tariff classification ruling.
The tariff classification of coated fabric for use in therepair of hair pieces, from the Philippines.
Coated Fabrics; Use of Magnification
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 →