CLA-2-:S:N:N6:350 885606 
Ms. Jennie Feng
Fabtex Inc.
1980 Wright Avenue
La Verne, CA 91750
RE:  The tariff classification of two imitation leather fabrics, from        
  Taiwan.
Dear Ms. Feng:
 In your letter dated April 27, 1993 you requested a tariff
classification ruling.  
 Two representative samples were submitted.  The first item, style 1305
PAPUA, consists of a woven 65%cotton/35%polyester blend fabric that has been
laminated on one side with a 1.1mm PVC plastics material.  The textile
portion has been brushed and the PVC portion has been embossed with a smooth
texture. The second item, style 1306 FRUNZE, is of similar construction to
the first item, except that the PVC has been embossed with a rough texture.
The following technical specifications were provided and are applicable to
both fabrics:  
              PVC               520g/sq.mtr.(76.47%)      
              Backing           160g/sq.mtr.(23.53%) 
 The applicable subheading for the two fabrics will be 5903.10.1000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
textile fabrics impregnated, coated, covered or laminated with plastics,
with polyvinyl chloride, of cotton. 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 transaction.
                                    Sincerely,
Jean F. Maguire
                               Area Director
                               New York Seaport