3 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of three imitation leather upholstery fabrics (coverstock material), for use in automobile interiors, from Canada.
Issued July 2, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N032096 (July 2, 2008)
Tariff classification
HTS codes: 5903.10.2090
Headings: 5903
Product description
You submitted three representative samples, which were identified as styles 20221, 24991 and 27019, respectively. All three materials consist of a knit backing fabric, which is composed of either 100% polyester man-made fibers or a 65% polyester/35% cotton blend. These knit backings have been coated/laminated on one side with a cellular polyvinyl chloride plastics material having a rather substantial top compact skin. This top PVC portion, in all instances, has been dyed and embossed to simulate real leather and will form the outer surface of the material when deployed in automotive interiors. The PVC portions comprise well over 70 percent by weight of the total weight of the respective materials as evidenced by the following weight specifications that you provided: Style 20221: 85.9% PVC/14.1% Textile Style 24991: 86.4% PVC/13.6% Textile Style 27019: 89.3% PVC/10.7% Textile We concur with your position that
CBP rationale
the applicable subheading for the three materials will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics.
Full text
N032096 July 2, 2008 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.10.2090 Mr. James Philip Jagger ACTS® 391 Attwell Drive Etobicoke, Ontario, Canada M9W 5C4 RE: The tariff classification of three imitation leather upholstery fabrics (coverstock material), for use in automobile interiors, from Canada. Dear Mr. Jagger: In your letter dated June 16, 2008, on behalf of Canadian General Tower Limited, Cambridge, Ontario, Canada, you requested a tariff classification ruling. You submitted three representative samples, which were identified as styles 20221, 24991 and 27019, respectively. All three materials consist of a knit backing fabric, which is composed of either 100% polyester man-made fibers or a 65% polyester/35% cotton blend. These knit backings have been coated/laminated on one side with a cellular polyvinyl chloride plastics material having a rather substantial top compact skin. This top PVC portion, in all instances, has been dyed and embossed to simulate real leather and will form the outer surface of the material when deployed in automotive interiors. The PVC portions comprise well over 70 percent by weight of the total weight of the respective materials as evidenced by the following weight specifications that you provided: Style 20221: 85.9% PVC/14.1% Textile Style 24991: 86.4% PVC/13.6% Textile Style 27019: 89.3% PVC/10.7% Textile We concur with your position that the applicable subheading for the three materials will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, … with polyvinyl chloride, of man-made fibers, over 70 percent by weight of rubber or plastics. The duty rate is Free. 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, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a drawer liner and drawer divider rail with liner kit.
The tariff classification of three coated or laminated fabrics from China
The tariff classification of a PVC coated textile fabric having various end uses, such as wearing apparel, waterproof bags and tents, etc., from China.
The tariff classification of three imitation leather fabrics, for use in automobile upholstery, from Korea.
The tariff classification of a PVC laminated textile fabric from China
The tariff classification of an imitation leather upholstery fabric, from Thailand.
The tariff classification of an imitation leather upholstery fabric, for use in the furniture industry, from China.
The tariff classification of five imitation leather upholstery fabrics, for use in automobile interiors, from Canada.
The tariff classification of two PVC coated textile fabrics, for use in the production of rainwear, shower curtains and mattress ticking, etc., from China.
The tariff classification of an imitation leather fabric, of a kind used in upholstery, from Germany.
Follow N032096
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.