The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Japan.
Issued June 25, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N030225 (June 25, 2008)
Tariff classification
HTS codes: 3921.13.1950
Headings: 3921
Product description
The instant sample, which was not identified as to style or quality number, consists of 4 distinct layers. The top layer consists of a relatively thin polyurethane plastics film which has been dyed and embossed to simulate real leather. Directly beneath this layer is a knit fabric composed of 100% polyester man-made fibers. Right below this layer is a substantial polyurethane foamed layer (cellular) which is easily visible in cross section. Finally, below this layer, is a rather diaphanous knitted nylon scrim. This material, is of a class or kind that is generally used in upholstery. Both textile layers in this material serve as mere reinforcement. You provided the following weight specifications for this material: Wt. of PU top layer: 211 g/m² Wt. of Polyester knit: 317 g/m² Wt. of PU Foam: 96 g/m² Nylon Scrim: 13 g/m² Total Wt.: 637 g/m²
CBP rationale
The applicable subheading for the material 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.
Full text
N030225 June 25, 2008 CLA-2-39:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.13.1950 Mr. Taeko Logue Achilles USA, Inc. 1407-80th Street S.W. Everett, WA 98203 RE: The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Japan. Dear Mr. Logue: In your letter which was received June 6, 2008, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of 4 distinct layers. The top layer consists of a relatively thin polyurethane plastics film which has been dyed and embossed to simulate real leather. Directly beneath this layer is a knit fabric composed of 100% polyester man-made fibers. Right below this layer is a substantial polyurethane foamed layer (cellular) which is easily visible in cross section. Finally, below this layer, is a rather diaphanous knitted nylon scrim. This material, is of a class or kind that is generally used in upholstery. Both textile layers in this material serve as mere reinforcement. You provided the following weight specifications for this material: Wt. of PU top layer: 211 g/m² Wt. of Polyester knit: 317 g/m² Wt. of PU Foam: 96 g/m² Nylon Scrim: 13 g/m² Total Wt.: 637 g/m² The applicable subheading for the material 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 duty rate 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
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