CLA-2-39:S:N:N3H:350 868047
Mr. Ron Leroux
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, NY 13683
RE: The tariff classification of an imitation leather fabric for
use as outer and trim material for various items, from Germany.
Dear Mr. Leroux:
In your letter dated September 24, 1991, which was received
by this office October 23, 1991, you requested a tariff
classification ruling.
The instant sample (VI Supra 1.7), an imitation leather
fabric, consists of light base scrim of nonwoven man-made fibers
(Viscose-45%, Polyester-35% and Polyamide-20%) on top of which
are three distinct layers of cellular PVC plastic. This plastic
portion has been printed and embossed to simulate top grain
leather. The fabric is about 1.7mm in thickness, weighs
approximately 1,110 grams per square meter (PVC-930g or
84%/Textile 180g or 16%) and will be imported in rolls measuring
1.5 meters in width and 20 meters in length. You state that the
potential customers of this material will be any footwear or
leather goods users.
The applicable subheading for the material 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