CLA-2-39:S:N:N6:350 81020
Mr. William F. Sullivan
MSAS Cargo International Inc.
248-06 Rockaway Blvd.
Jamaica, NY 11422
RE: The tariff classification of sixteen imitation leather
fabrics from Italy.
Dear Mr. Sullivan:
In your letter dated May 15, 1995, on behalf of Paulith
U.S.A. Inc., you requested a tariff classification ruling.
We wish to note that ruling requests are generally limited
to a maximum of five samples, however, since your fabrics seem to
fall into three basic tariff subheadings we have decided not to
reject this ruling.
All of the items consist of woven or knit substrate fabrics
that have been coated on one or both sides with a plastics
material (PVC and/or Polyurethane). These plastic portions have
been dyed and embossed to simulate real leather.
The first item, style Skinflex one, consists of a polyester
substrate fabric that has been coated/laminated on both sides
with a polyvinyl chloride plastics material. This material is
94.5% PVC and 5.5% polyester man-made fibers, by weight.
Styles Polo Cobra, Polo Funk, Polo Crocco, Polo Gordon, Polo
Flash, Polo Summer, Polo Basket, Polo Golf, Polo Snake, Polo
Ilanero, and Polo Life consist of polyester substrate fabrics
that have been coated/laminated on one surface with a PVC
plastics material having a top skin layer of polyurethane
plastic. All of these materials are composed of 62% by weight of
PVC, 10% PU and 28% polyester man-made fibers.
Styles Polo Cigno, Skinlast Vittoria and Skinlast Luxor
consist of 100% cotton substrate fabrics that have been
coated/laminated on one side with a PVC plastics material. Style
Polo Cigno also contains a top skin PU plastics layer. These
three styles are composed of 75.2% PVC/20% cotton/4.8% PU, 88.6%
PVC/11.4% cotton and 91.6% PVC/8.4% cotton, by weight,
respectively.
Finally, style Porolight 100 USA, consists of a rayon
viscose man-made fiber fabric that has been coated/laminated on
both sides with a PU plastics material. This fabric is composed
of 62% rayon and 38% PU plastic, by weight.
The applicable subheading for styles Skinflex One and
Porolight 100 USA, will be 3921.90.1950, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
plates, sheets, film, foil and strip, of plastics, combined with
a single textile material, other, and weighing not more than
1.492kg/m2. The rate of duty will be 5.3 percent ad valorem.
Styles Polo Cigno, Skinlast Vittoria and Skinlast Luxor are
classifiable in subheading 5903.10.1000, HTS, which provides for
textile fabrics impregnated, coated, covered or laminated with
plastics, with polyvinyl chloride, of cotton. The rate of duty
is 5 percent ad valorem.
Styles Polo Cobra, Polo Funk, Polo Crocco, Polo Gordon, Polo
Flash, Polo Summer, Polo Basket, Polo Golf, Polo Snake, Polo
Ilanero and Polo Life are classifiable in subheading
5903.10.2090, HTS, which provides for textile fabrics
impregnated, coated, covered or laminated with plastics, with
polyvinyl chloride, of man-made fibers, over 70 percent by weight
of plastics.
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