CLA-2-39:S:N:N6:350 813897
Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
New York, NY 10167-0002
RE: The tariff classification of a polyurethane plastic/textile
imitation leather fabric, from Spain.
Dear Mr. Smithweiss:
In your letter dated August 21, 1995, on behalf of Ebinger
Brothers Leather company, Inc., you requested a tariff
classification ruling.
The instant sample, identified as style "Fresh Confort",
consists of a nonwoven fabric composed of unidentified man-made
fibers that has been laminated on one side with a cellular
polyurethane plastics material. This PU portion has been dyed
and embossed to simulate real leather. While your Fax dated
August 30, 1995 states that this material is 80% nonwoven man-
made fibers/20% PVC, by weight; after examining the instant
swatch, it appears those figures were likely reversed. The New
York Customs laboratory weighed the material and found it to
weigh 11.57 ounces per square yard. This material has
application in footwear.
The applicable subheading for the material, will be
3921.13.1950, 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 a
single textile material, other. 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