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The tariff classification of an imitation leather fabric, for use in automotive upholstery, from Germany.
Issued March 3, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N022965 (March 3, 2008)
Tariff classification
HTS codes: 3921.13.1950
Headings: 3921
Product description
The instant sample, identified as style 6212 “PUR Leatherette”, consists of a knit fabric composed of 100% polyester man-made fibers that has been laminated on one side with a cellular polyurethane plastics material. The polyurethane plastics layer contains a thin additional top coating of polyurethane plastic as a finishing operation. This PU portion has been dyed and embossed to simulate real leather. The following weight specifications were provided: Wt. of PU: 300 g/m² (56%) Wt. of Polyester: 240 g/m² (44%) Total Wt.: 540 g/m²
CBP rationale
The applicable subheading for the product will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with a single textile material, other… The rate of duty will be 5.
Full text
N022965 March 3, 2008 CLA-2-39:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.13.1950 Mr. Christopher Garcia Kuehne + Nagel, Inc. 8200 Boggy Creek Road, #600 Orlando, FL 82824 RE: The tariff classification of an imitation leather fabric, for use in automotive upholstery, from Germany. Dear Mr. Garcia: In your letter dated February 4, 2008, on behalf of Benecke-Kaliko, you requested a tariff classification ruling. The instant sample, identified as style 6212 “PUR Leatherette”, consists of a knit fabric composed of 100% polyester man-made fibers that has been laminated on one side with a cellular polyurethane plastics material. The polyurethane plastics layer contains a thin additional top coating of polyurethane plastic as a finishing operation. This PU portion has been dyed and embossed to simulate real leather. The following weight specifications were provided: Wt. of PU: 300 g/m² (56%) Wt. of Polyester: 240 g/m² (44%) Total Wt.: 540 g/m² The applicable subheading for the product will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with a single textile material, other… The rate of duty will be 5.3 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
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