Mr. Gary C. Lefebvre
Freudenberg Nonwovens, Inc.
P.O. Box 48
Rooseveltown, N.Y. 13683
RE: The tariff classification of an imitation leather fabric
which has been printed with a design, from Germany.
Dear Mr. Lefebvre:
In your letter dated December 13, 1990, you requested a
tariff classification ruling.
The sample submitted, identified as NUPELLA, consists of an
embossed cellular PVC layer on a 100 percent polyester needleloom
backing. The embossed PVC layer has been printed with a paisley
design. The New York Customs Laboratory analyzed a portion of the
fabric and found it to weigh approximately 632 grams per square meter
with the PVC accounting for 75.9 and the textile 24.1 percent, by
weight, respectively. Your letter states that this material will be
used to manufacture small and medium size leather-like articles and
will be imported in rolls measuring 55 inches wide and 32.8 yards in
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, combined with textile materials,
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 transaction.
Jean F. Maguire
New York Seaport