CLA-2-39:S:N:N3H:350 858915
Mr. Charles E. Mooers
F.H. Fenderson, Inc.
P.O. Box 8
Champlain, N.Y. 12919
RE: The tariff classification of an imitation leather fabric,
from Canada.
Dear Mr. Mooers:
In your letter dated December 14, 1990, you requested a
tariff classification ruling.
The sample submitted ( style # CL 31085) consists of a 100%
cotton woven drill fabric that has been coated on one side with a
cellular polyvinyl chloride plastics material. The top skin coat
has been embosssed to create a leather-like surface. The PVC
accounts for 79% and the cotton 21% by weight of the total weight
of the fabric. Your letter indicates that this fabric will be
imported in 54" widths and is for use in the manufacture of
landau tops for automobiles.
The applicable subheading for the fabric will be
3921.12.1910, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film...cellular,
of polymers of vinyl chloride...with textile components in which
vegetable fibers predominate by weight over any other single
textile fiber, over 70 percent by weight of plastics. The duty
rate will be 5.3 percent ad valorem. .
Goods classifiable under subheading 3921.12.1910, HTS, which
have originated in the territory of Canada, will be entitled to a
4.2 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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