The tariff classification of “Tru-Moo” style upholstery material from China

N233225 June 24, 2014 CLA-2-59:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. J. Robert Cox Gum Tree Fabrics, Inc. P.O. Box 7278 Tupelo, MS 38802-7278 RE: The tariff classification of “Tru-Moo” style upholstery material from China Dear Mr. Cox: In your letter dated September 6, 2012, you requested a tariff classification ruling. The instant sample, as analyzed by the New York Customs & Border Protection Laboratory, is a three layer material consisting of a face layer of leather flocking material, a middle layer of plastic material and a backing layer of brushed knit fabric. Your letter indicates the plastic is polyurethane and the fabric is polyester. The plastic middle layer is cellular. The applicable subheading for the “Tru-Moo” material 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, other than those of heading 5902: With polyurethane: Of man-made fibers: Other: Other. 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, Gwenn Klein Kirschner Director National Commodity Specialist Division