HQ 084645: Tariff classification of Clarino man-made leather

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 084645

                                     May 23, 1990


            CLA-2 CO:R:C:G  084645 DFC

            CATEGORY: Classification

            TARIFF NO.: 5603.00.90

            Peter J. Fitch, Esq
            Fitch, King and Caffentzis
            Attorneys and Counsellors at Law
            116 John Street
            New York, N.Y. 10038

            RE: Tariff classification of Clarino man-made leather

            Dear Mr. Fitch:

                 In your letters dated May 15, 1989, and April 20, 1990,
            you asked for a reconsideration of the result reached in
            Headquarters Ruling Letter (HRL) 083602 SR dated April 10,
            1989.  Specifically, you claim that the subject ruling
            contained errors of fact and law which resulted in an erroneous
            classification of the merchandise in issue.

            FACTS:

                 The Clarino man-made leather is made of an extruded
            bicomponent web of man-made fibers carded into a loose mat.
            The fibers are of staple length and not filaments.  The carded
            web is lapped to build up a certain thickness then needled to
            make a more compact web.  The web is impregnated with a
            polyurethane emulsion which further bonds the web.  This
            polyurethane emulsion is analogous to a coagulation coating,
            in that the solvent in which the polyurethane particles are
            suspended is removed leaving a deposit of the polyurethane
            particles (coagulated) permeating the web.  The web is then
            introduced into a solution which dissolves out one of the
            polymers of the bicomponent fiber.






















                                          -2-


                 In HRL 083602 this office concluded that Clarino man-made
            leather is classifiable under subheading 5603.00.90, Harmonized
            Tariff Schedule of the United States (HTSUSA), as impregnated,
            coated or covered nonwovens.

            ISSUE:

                 Is the top layer of the sample a cellular plastic for
            tariff purposes?

                 Is the nonwoven textile completely embedded in plastics?

                 Is the textile component present in the article for merely
            reinforcing purposes?

            LAW AND ANALYSIS:

                 You claim that the merchandise is classifiable as 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 under subheading
            3921.13.1100, HTSUSA, if over 70 percent by weight of plastics
            or under 3921.13.1500, HTSUSA, if not over 70 percent by weight
            of plastics.

                 You state that "polyurethane does not become a cellular
            plastic by virtue of any of the operations in the manufacturing
            process, but is a cellular plastic per se.  (See subheading
            3921.13)."  We have been informed by our chemists that
            polyurethane is not a cellular plastic per se.  However, they
            have informed us that the outer layer of the sample is a
            cellular plastic.

                 Legal Note 3 to Chapter 56, HTSUSA, provides in pertinent
            part as follows:

                        Headings 5602 and 5603 cover respectively felt
                        and nonwovens, impregnated, coated, covered or
                        laminated with plastics or rubber whatever the
                        nature of those materials (compact or cellular).




















                                          -3-


                        Headings 5602 and 5603 do not, however, cover

                             (b)  Nonwovens, either completely embedded
                                  in plastics or rubber, or entirely coated
                                  or covered on both sides with such
                                  materials, provided that such coating or
                                  covering can be seen with the naked eye
                                  with no account being taken of any
                                  resulting change of color (chapter 39 or
                                  40); or

                             (c)  plates, sheets or strips of cellular
                                  plastics or cellular rubber combined with
                                  felt or nonwovens, where the textile
                                  material is present merely for
                                  reinforcing purposes (chapter 39 or 40).

                 You contend that plastic completely embeds the textile
            thus negating classification under Chapter 56 by virtue of
            Note 3(b) to that Chapter. We do not agree. The textile is
            not completely embedded by plastic because the plastic is
            apparent on one side while the other side is of fibrous textile
            material.

                 With respect to your claim that the textile is present
            merely for reinforcing purposes, we draw your attention to the
            Brochure entitled "The Science Leather Clarino" which points up
            the nonwoven character of your product.  At page 6 of the
            publication it states in pertinent part as follows:

                      Though CLARINO is available in many colors
                      and textures, its basic structure consisting of
                      a surface component and a non-woven backing
                      component is the same for all. The surface
                      component consists of a fine deposit of
                      microscopic polyurethane particles covered by
                      several thin finishing layers.  The backing
                      component is made up of a blend of special
                      synthetic fibers and polyurethane of ideally
                      porous structure. These components cannot be
                      separated into layers and form a continuous
                      integrated whole decreasing in density from top
                      to bottom--similar to natural leather, and of
                      prime importance for CLARINO's vapor permeability
                      and other features. . . .
















                                          -4-


                 Your attention is also invited to a portion of an article
            entitled "THE SCIENCE OF CLARINO" which reads as follows:

                      The collagen fibers that make up the fiber
                      bundles of natural leather are extremely fine,
                      measuring no more than 0.001-0.01 denier.  The
                      secret of Clarino's development is the creation
                      of special synthetic fibers that match the fiber
                      bundles of natural leather in lightness, strength
                      and size.

                      Clarino's superfine  fibers are made by combining
                      two different types of soluble polymers.  The
                      combination of these two polymers resemble an
                      ocean in which islands are floating.  A solvent
                      is then used to dissolve one of the two substances,
                      leaving a network of superfine micro fibers.  These
                      fibers are then combined with a special type of
                      polyurethane to produce the basic substance of
                      Clarino.  This corresponds to the substrate layer
                      of natural leather.  The surface layer of natural
                      leather is reproduced in a similar fashion through
                      the use of special resins.

                 In view of the foregoing, it remains our opinion that the
            textile component contributes to the structure of the material
            rather than being merely reinforcement.

            HOLDING:

                 The sample Clarino man-made leather is classifiable under
            subheading 5603.00.90, HTSUSA, as nonwovens, whether or not
            impregnated, coated, covered or laminated, other, other, and
            dutiable at the rate of 12.5 percent ad valorem.  The
            applicable textile category is 223.

                 Due to the changeable nature of the statistical annotation
            (the ninth and tenth digits of the classification) and the
            restraint (quota/visa) categories, you should contact your
            local Customs office prior to importation of this merchandise
            to determine the current status of any import restraints or
            requirements.



















                                          -5-


                 The designated textile and apparel category may be
            subdivided into parts.  If so, visa and quota requirements
            applicable to the subject merchandise may be affected.  Since
            part categories are the result of international bilateral
            agreements which are subject to frequent renegotiations and
            changes, to obtain the most current information available, we
            suggest that you check, close to the time of shipment, the
            Status Report On Clurrent Import Quotas (Restraint Levels), an
            issuance of the U.S. Customs Service, which is updated weekly
            and is available at your local Customs office.

                                       Sincerely,




                                        John Durant
                                        Director
                                       Commercial Rulings Division










































            6cc AD NY Seaport
            1cc George Barth NY Seaport
            1cc Joan Mazzola NY Seaport
            1cc Ira Reese Tech Serv
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            084645