CLA-2-39:S:N:N3H:350 867835
Mr. R.I. Hasson
Alba Forwarding Co., Inc.
147-39 175th Street
Jamaica, NY 11434
RE: The tariff classification of an imitation leather fabric
known as "Sintex synthetic leather", for use in the manufacture
of belts, from Italy.
Dear Mr. Hasson:
In your letter dated October 9, 1991, on behalf of Top
International Inc., you requested a tariff classification ruling.
The instant sample, as described in your literature,
consists of a three layer construction - a top compact skin which
has been dyed and embossed to simulate leather (6% by weight), a
more substantial middle layer composed of a cellular PVC plastics
(80% by weight) and a very diaphanous bottom layer of nonwoven
polyester/polyamide man-made fiber construction (14% by weight).
This material will be imported in 25 square foot sheets and will
be used in the manufacture of belts for the wearing apparel
industry.
The applicable subheading for the material will be
3921.90.1100, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film foil and
strip, of plastics, combined with textile materials and weighing
not more than 1.492kg per square meter, 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