CLA-2-39:S:N:N3H:350 863539 863540
Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, NY 13683
RE: The tariff classification of two imitation leather fabrics
for use in the manufacture of leisure bags, handbags, and belts,
etc., from Germany.
Dear Mr. Lefebvre:
In two recent letters dated May 13, 1991, you requested a
tariff classification ruling.
The first item (Bronco-863539) consists of a needleloom felt
composed of 100 percent polyester man-made fibers that has been
laminated to a cellular PVC plastics material. The top skin of
this plastic has been dyed and embossed to simulate top grain
leather. You state that the fabric weighs 515 grams per square
meter with the PVC portion accounting for 435g and the textile
84g. The second item (Air Top-863540) is similar in construction
to the first, except that the fabric weighs 760 grams per square
meter with the PVC accounting for 88-90 percent by weight of the
total weight of the fabric and the textile accounting for the
other 10-12 percent. The New York Customs Laboratory analyzed
these two samples and, while it found the weights to differ
slightly from those provided with your request, this will not
affect the classification. Your correspondene indicates that
these fabrics will be imported in continuous lengths.
The applicable subheading for these two fabrics 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport