The tariff classification of an imitation leather material, for use in upholstery, from China

N176095 April 19, 2013 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 an imitation leather material, for use in upholstery, from China Dear Mr. Shah: In your letter dated July 18, 2011, you requested a tariff classification ruling. The submitted sample is identified as style Palance RL. According to the information provided, the imitation leather material consists of three distinct layers. Specifically, there is a middle layer of cellular polyurethane plastic (visible in cross section) that is sandwiched between a satin woven face layer composed of 100 percent polyester man-made fibers and a weft knit backing layer that is also composed of polyester. The face, outer or exposed portion of this material, is stated to be dyed and heat-transfer printed to produce a leather appearance. Additionally, the backing fabric has been coated with leather flock. Laboratory analysis indicates the cellular plastic layer comprises 14.3 percent by weight of the material and the flocking material is composed of leather fibers. The applicable subheading for the Palance RL material, which is not over 70 percent by weight of the plastics portion, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with polyurethane plastic, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 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, Thomas J. Russo Director National Commodity Specialist Division