The tariff classification of two imitation leather fabrics, from China.

N078278 October 30, 2009 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ameet Shah Culp Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of two imitation leather fabrics, from China. Dear Mr. Shah: In your letter dated September 28, 2009, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles Winchester T/K and Winchester BL, respectively. Style Winchester T/K, consists of a top layer of cellular polyurethane plastic which has been paper embossed to produce a leather like appearance. This material has been laminated to a tricot knit fabric (100 % polyester) which has been sanded (brushed) to produce a suede like finish. The plastic portion of this material does not appear to comprise over 70 percent by weight of the total weight of the material. Style Winchester BL, consists of a top layer of cellular polyurethane plastic which has been paper embossed to produce a leather like appearance. This material has been laminated to a tricot knit fabric (100 % polyester ) which has been flocked with leather chips to imbue the material with the aroma of leather. The plastic portion of this material does not appear to comprise over 70 percent by weight of the total weight of the material. The applicable subheading for the two materials will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 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