CLA-2 CO:R:C:G 081489 SM
3921.90.1100; 3921.90.1500; 5903.10.2090
Christopher A. Dunn, Esq.
Wilkie, Farr & Gallagher
Three Lafayette Center
1155 21st Street, N.W.
Washington, D.C. 20036-3302
RE: Tariff classification of certain imitation leather
products
Dear Mr. Dunn:
Your letter of December 17, 1987, on behalf of Productos
Quimicos Nacionales Ltda., requests a tariff classification
ruling for six samples of combination plastic/textile mater-
ials.
FACTS:
The merchandise in question is used most commonly in
automobile upholstery; other applications include luggage and
handbags. You state that it is a plastic vinyl film made of
PVC resins, pigments, and plasticizers. The surface exposed
in use is a hardened top coat of plastic, often embossed, and
either nonexpanded or expanded, i.e., consisting of plastic
mixed with chemicals that cause it to expand when heated. The
underside is a textile mesh of polyester, cotton, or a blend,
designed to support the spongy inner layer of plastic. The
plastic represents about 80 percent of the weight and cost of
the products.
Six slightly different types are presented for classi-
fication:
Sample 1 expanded vinyl with polyester backing
Sample 2 expanded vinyl with cotton backing
Sample 3 nonexpanded vinyl with polyester backing
-2-
Sample 4 nonexpanded vinyl with nonwoven polyester
backing
Sample 5 expanded vinyl with a cotton backing sand-
wiched within the vinyl
Sample 6 nonexpanded vinyl without textile
Although you state that the textile fabric in Samples 1, 2,
and 3 is woven, it is in fact knit.
ISSUE:
How are the six imitation leather materials classified?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is in accordance with the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and then, if necessary, in accordance with the remaining
GRI's.
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics. Note
2 of Chapter 59, HTSUSA, provides that heading 5903 includes
such fabrics whatever the weight per square meter and whatever
the nature of the plastic material, compact or cellular, with
only certain specified exclusions. Among the latter are
plates, sheets, or strip of cellular plastics, combined with
textile fabric, where the textile fabric is present merely for
reinforcing purposes. These excluded materials generally fall
in Chapter 39, HTSUSA.
Sample 1 appears to have two layers of plastic over the
textile base; both seem to be expanded PVC. Sample 2 seems to
have only a very thin skin film on the surface of the expanded
plastic. The textile appears to serve only to support the
expanded plastic. Thus these two samples fall under heading
3921, HTSUSA, a provision for other plates, sheets, film,
foil, and strip, of plastics.
Sample 3, however, incorporates a compact plastic and
does not fall among any of the exclusions from heading 5903,
HTSUSA.
-3-
Sample 4 consists of a nonwoven textile fabric that
appears to be laminated to a sheet of plastic, although no
manufacturing data are furnished. Nonwovens, whether or not
impregnated, coated, covered, or laminated, are provided for
under heading 5603, HTSUSA. However, the Explanatory Notes,
the official interpretation of the HTSUSA at the international
level, indicate that nonwovens covered on one or both sur-
faces, by any process, with textile fabric or sheets of any
other material, are classified under this heading only if they
derive their essential character from the nonwoven.
Since, as far as we can determine, the nonwoven fabric
of Sample 4 is covered on one surface by a sheet of plastic,
we must consider whether the essential character of the prod-
uct is given by the nonwoven. It does not appear that it is.
The embossed and colored plastic is the portion that makes the
artificial leather suitable and desirable for its intended
uses. This sample, therefore, is also classifiable under
heading 3921, HTSUSA, rather than as a nonwoven.
Sample 5 consists of a woven cotton fabric completely
encased in cellular PVC plastic with one side embossed to
simulate a woven material. Textile fabrics completely
embedded in plastics or visibly coated or covered on both
sides are also excluded from heading 5903, HTSUSA, by Note 2
of Chapter 59. Thus this product also falls under heading
3921, HTSUSA.
Sample 6 is a sheet of flexible, noncellular vinyl
chloride with no reinforcement, lamination, or support. It
falls under heading 3920, HTSUSA.
HOLDING:
Classification of Samples 1 and 2 under the subheadings
of heading 3921, HTSUSA, will depend on the exact fiber
content and relative weights of plastic and textile. From
observation and the data supplied, Sample 1 appears to fall
under subheading 3921.12.1100, HTSUSA, a provision for other
sheets of cellular plastics, of polymers of vinyl chloride,
combined with textile materials, with man-made fibers predomi-
nating by weight over any other textile fibers, over 70 per-
cent by weight of plastics.
Sample 2 appears to fall under subheading 3921.12.1910,
HTSUSA, a similar provision for products in which vegetable
fibers predominate by weight over any other textile fiber.
-4-
Since Sample 3 appears to be over 70 percent by weight
of plastics, it is classified under subheading 5903.10.2090,
HTSUSA, a provision for other fabrics impregnated, coated,
covered, or laminated with plastics of polyvinyl chloride.
Classification of Sample 4 also depends on the exact
weight and on the composition of the textile portion. Judg-
ing by the apparent weight of under 1.492kg/m2, it is classi-
fiable under either subheading 3921.90.1100, HTSUSA, or sub-
heading 3921.90.1500, HTSUSA. The first is a provision for
other sheets of noncellular plastic, combined with textiles,
in which man-made fibers predominate over any other textile
fiber and over 70 percent of the weight is given by the
plastics. The second is a similar provision for products not
over 70 percent by weight of plastics.
Sample 5 also falls under heading 3921.12.1910, HTSUSA.
Sample 6 falls under subheading 3920.42.5000, HTSUSA, a
provision for other noncellular plastic sheets, not combined
with other materials, of polymers of vinyl chloride, flexible,
and not made in imitation of patent leather.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
NY Seaport Area
cc: Legal Reference Section
cc: CITA
cc: NIS George Barth
cc: Phil Robins