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
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
Jean F. Maguire
New York Seaport