The tariff classification of an imitation leather upholstery fabric, from China.
Issued July 18, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.12.1500
Headings: 3921
Product description
This letter is on behalf of behalf of Omnova Solutions Inc. The instant sample, identified as style “Verona”, consists of a knit fabric which is composed of a 65% polyester/35% cotton blend. This fabric has been laminated on one side with a cellular polyvinyl chloride plastics material, having a top compact polyurethane plastic skin. This plastics portion has been dyed and embossed to simulate real leather. You write that this material has application as automobile upholstery. The following weight specifications were provided for this material: Wt. of Polyester: 15 oz/y² (60%) Wt. of Plastic: 10 oz/y² ( 40%) Total Wt. : 25 oz/y²
CBP rationale
The applicable subheading for the material will be 3921.12.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polymers of polyvinyl chloride, products with textile fibers in which man-made fibers predominate by weight over any other textile fiber, not over 70 percent by weight of plastics.
Full text
N013155 July 18, 2007 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.12.1500 Ms. Courtney Brown Star USA, Inc. 250 Davis Road Ashland, OH 44805 RE: The tariff classification of an imitation leather upholstery fabric, from China. Dear Ms. Easton: In your letter dated June 8, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling. This letter is on behalf of behalf of Omnova Solutions Inc. The instant sample, identified as style “Verona”, consists of a knit fabric which is composed of a 65% polyester/35% cotton blend. This fabric has been laminated on one side with a cellular polyvinyl chloride plastics material, having a top compact polyurethane plastic skin. This plastics portion has been dyed and embossed to simulate real leather. You write that this material has application as automobile upholstery. The following weight specifications were provided for this material: Wt. of Polyester: 15 oz/y² (60%) Wt. of Plastic: 10 oz/y² ( 40%) Total Wt. : 25 oz/y² The applicable subheading for the material will be 3921.12.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polymers of polyvinyl chloride, products with textile fibers in which man-made fibers predominate by weight over any other textile fiber, not over 70 percent by weight of plastics. The duty rate will be 6.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 various speciality fabrics from China
The tariff classification of one woven and one nonwoven textile fabric coated with cellular polyvinyl chloride (PVC), from China
The tariff classification of one PVC coated textile fabric and one woven fabric of polypropylene man-made fiber textile strips, from either Taiwan or Brazil.
The tariff classification of five coated fabrics fromFrance.
Revocation of HRL 086551 of May 10, 1990; Classification of a stay put rug pad
Magic Anti-Slip Mesh; Textile and plastic combination; Impregnated, coated, covered or laminated; Plastic; Further worked or processed.
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 →