CLA-2-39:S:N:N6:350 810521

Ms. Natouchka P. Rampy
Sharretts, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004

RE: The tariff classification of an imitation leather fabric for use in the production of garments, from Korea.

Dear Ms. Natouchka:

In your letter dated May 17, 1995, on behalf of Foreign Resources Corporation (FRC), you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a knit fabric composed of unidentified man-made fibers which has been coated on one side with a cellular polyvinyl chloride plastics material. This PVC portion has been dyed black and embossed to simulate leather. You indicate that this material is over 70 percent by weight of the PVC plastic.

While you suggest that classification is proper in subheading 3921.12.1100, HTS, this would no longer be correct following the recent Semperit Belting case (Slip-Op 94-100).

That is, presuming that this material is composed of just one textile man-made fiber, the applicable subheading for the product, will now be 3921.12.1950, 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 a single textile material, other. The rate of duty will be 5.3 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.


Jean F. Maguire
Area Director
New York Seaport