CLA-2-39:RR:NC:TA:350 L82971

Ms. Elsa Cervantes
Arias Logistics, Inc.
543 B-1 Americas Avenue
El Paso, TX 79907

RE: The tariff classification of a plastics laminated textile fabric (imitation leather), from Mexico.

Dear Ms. Cervantes:

In your letter dated January 27, 2005, on behalf of Foamex L.P., you requested a tariff classification ruling.

The instant sample, as described in your correspondence, consists of a three-layer material as follows: a middle textile layer consisting of a 100% polyester knit fabric that has been sandwiched between a bottom layer consisting of a rather thick polyurethane plastics foam (cellular) layer, and a top layer consisting of a cellular polyvinyl chloride plastics material having a rather substantial top compact skin. This top compact plastics layer, which will ultimately form the outer surface, has been dyed and embossed to simulate top grain leather. These three materials were sourced from the United States before being shipped to Mexico for further manufacture to form the finished material that will ultimately be imported into the United States. The material, which measures about 1/4" thick, was informally weighed, and was found to weigh approximately 1,064 grams per square meter.

You suggest that classification is proper in tariff subheading 3921.13.1100, HTS, which provides for “other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, 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”. However, this classification is not correct. The essential character of your material is imparted by the top compact outer layer , which is composed of a polyvinyl chloride plastics material. The applicable subheading for the material, which we presume will be imported as piece goods, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3044.


Robert B. Swierupski
National Commodity
Specialist Division