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The tariff classification of an imitation fur fabric, for use in the manufacture of pillows and headboards, etc., from China.
Issued June 28, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N169440 (June 28, 2011)
Tariff classification
HTS codes: 3921.13.1500
Headings: 3921
Product description
The instant sample, identified as style “Pleather MA03-1, consists of a material containing three distinct layers. Specifically, there is a backing fabric of warp knit construction that is composed of 100 percent polyester man-made fibers that has been bonded to an upper layer of 100 percent polyester fabric having a woven construction. This upper layer has been uniformly and visibly coated with a polyurethane plastics material (cellular). Finally, this polyurethane plastics layer has been partially flocked with nylon man-made fibers to produce an animal fur skin appearance. Your letter indicates that this material is not over 70 percent by weight of the polyurethane plastics portion.
CBP rationale
The applicable subheading for the material will be 3921.13.1500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics.
Full text
N169440 June 28, 2011 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Ms. Pam Berry Marisol International, LLC 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of an imitation fur fabric, for use in the manufacture of pillows and headboards, etc., from China. Dear Ms. Berry: In your letter dated May 25, 2011, on behalf of Hancock Fabrics, Baldwyn, MS, you requested a tariff classification ruling. The instant sample, identified as style “Pleather MA03-1, consists of a material containing three distinct layers. Specifically, there is a backing fabric of warp knit construction that is composed of 100 percent polyester man-made fibers that has been bonded to an upper layer of 100 percent polyester fabric having a woven construction. This upper layer has been uniformly and visibly coated with a polyurethane plastics material (cellular). Finally, this polyurethane plastics layer has been partially flocked with nylon man-made fibers to produce an animal fur skin appearance. Your letter indicates that this material is not over 70 percent by weight of the polyurethane plastics portion. The applicable subheading for the material will be 3921.13.1500, Harmonized Tariff Schedules of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty 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
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The tariff classification of an imitation leather fabric, for use in upholstery, from Korea.
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