CLA-2-39:S:N:N3G:221 868868

Mr. Ron Leroux
Freudenberg Nonwovens, Inc.
1020 Montreal Road
Cornwall, Ontario K6H 1E2, Canada

RE: The tariff classification of embossed cellular polyvinyl chloride sheet from Germany.

Dear Mr. Leroux:

In your letter dated November 12, 1991, you requested a tariff classification ruling. The embossed cellular polyvinyl chloride sheets are not supported or combined with textile or other materials. They will be imported in rolls of 30 meters in length and 1.4 meters in width. The sheets will be used to manufacture synthetic leather goods. The applicable subheading for the cellular polyvinyl chloride sheets will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, of polymers of vinyl chloride, other. The rate of duty will be 6.6 percent ad valorem.

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

Sincerely,

Jean F. Maguire
Area Director
New York Seaport