Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, N.Y. 13683
RE: The tariff classification of an imitation leather fabric for
use in the manufacture of synthetic leather goods, from West
Dear Mr. Lefebvre:
In your letter dated October 5, 1990, you requested a tariff
The sample submitted (Vol Rocco) consists of a needleloom fabric
of 100 percent polyester man-made fibers that has been coated with an
expanded polyvinyl chloride plastics material. This substrate fabric
is, by construction, a felt for tariff purposes and not a "nonwoven" as
indicated in your letter. You indicate that the PVC and textile
comprise 80 and 20 percent by weight, respectively, and the total
fabric weight is approximately 755 grams per square meter.
The applicable subheading for the fabric will be 3921.12.1100,
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, products with textile components in
which man-made fibers predominate by weight over any other single
textile fiber,over 70 percent by weight of plastics. The rate of duty
will be 4.2 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