CLA-2-39:S:N:N3H:350 868047

Mr. Ron Leroux
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, NY 13683

RE: The tariff classification of an imitation leather fabric for use as outer and trim material for various items, from Germany.

Dear Mr. Leroux:

In your letter dated September 24, 1991, which was received by this office October 23, 1991, you requested a tariff classification ruling. The instant sample (VI Supra 1.7), an imitation leather fabric, consists of light base scrim of nonwoven man-made fibers (Viscose-45%, Polyester-35% and Polyamide-20%) on top of which are three distinct layers of cellular PVC plastic. This plastic portion has been printed and embossed to simulate top grain leather. The fabric is about 1.7mm in thickness, weighs approximately 1,110 grams per square meter (PVC-930g or 84%/Textile 180g or 16%) and will be imported in rolls measuring 1.5 meters in width and 20 meters in length. You state that the potential customers of this material will be any footwear or leather goods users.

The applicable subheading for the material will be 3921.12.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport