CLA-2-39:S:N:N3H:350 863521
Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, NY 13683
RE: The tariff classification of an imitation leather fabric for
use in the manufacture of leisure bags, handbags and belts, etc.,
from Germany.
Dear Mr. Lefebvre:
In your letter dated May 13, 1991, you requested a tariff
classification ruling.
The sample submitted (Crushlack) consists of an imitation
leather material composed of a 100 percent polyester needleloom
felt backing which has been laminated to what appears to be a
cellular PU plastics. The top skin of this plastic has been
embossed to simulate a top grain patent leather. Your letter
indicates that the PU accounts for 280 grams per square meter and
the textile 150 grams. We wish to note that while the N.Y
Customs laboratory analyzed the sample and found that the weight
differed slightly from that provided with your inquiry, this will
not affect the final classification. Your correspondence
indicates that this material will be imported in continuous
lengths.
The applicable subheading for item will be 3921.13.1500,
Harmonized Tariff Schedule of the United States (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,
not over 70 percent by weight of plastics. The rate of duty
will be 8.5 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