The tariff classification of an imitation leather material, for use in upholstery, from China.
Issued October 3, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5903.20.2500
Headings: 5903
Product description
The instant sample, identified as style Lombardi RL, consists of an imitation leather material containing three distinct layers. Specifically, there is a middle layer of cellular polyurethane plastic (visible in cross section) that is sandwiched between a woven face layer composed of 100 percent polyester man-made fibers and a knit backing layer that is also composed of polyester. The face, outer or exposed portion of this material, appears to be dyed and printed to produce a leather like appearance. Additionally, the backing fabric has been lightly coated with leather flock.
CBP rationale
The applicable subheading for the material, which does not appear to be 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 plastics, of man-made fibers, not over 70 percent by weight of plastics.
Full text
N207136 October 3, 2012 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 January 24, 2012, you requested a tariff classification ruling. The instant sample, identified as style Lombardi RL, consists of an imitation leather material containing three distinct layers. Specifically, there is a middle layer of cellular polyurethane plastic (visible in cross section) that is sandwiched between a woven face layer composed of 100 percent polyester man-made fibers and a knit backing layer that is also composed of polyester. The face, outer or exposed portion of this material, appears to be dyed and printed to produce a leather like appearance. Additionally, the backing fabric has been lightly coated with leather flock. The applicable subheading for the material, which does not appear to be 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 plastics, 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
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