CLA-2-59:R:N3:350 814738
Mr. Jose Fleischer
Richard G. Fleischer CHB
5250 W. Century Blvd., Suite 615
Los Angeles, CA 90045
RE: The tariff classification of "Skinflex", a heavy weight imitation leather material of PVC plastic and nonwoven fabric, from Italy.
Dear Mr. Fleischer:
In your letter dated September 1, 1995, on behalf of Paulith USA Incorporated, you requested a tariff classification ruling.
The material, black in color, and measuring approximately 2mm in thickness, is composed of a thin bottom layer of a nonwoven textile material of polyester man-made fibers, a middle layer of cellular PVC plastic and a relatively thick top layer of PVC plastic. This top layer has been embossed to simulate top grain leather. You indicate that the combined plastic portion accounts for 97 percent and the nonwoven textile 3 percent, by weight, respectively, of the total weight of the material. The material was informally tested and was found to weigh 1,264g/m2.
While you write that you are submitting several full width samples, only one, rather large sample was received.
The supplier suggests that the correct classification of this material should be 5903.10.1500. This heading basically pertains only to coated woven or knit fabrics (Chapter 59, note 1). The material of this product is of a nonwoven construction.
Since the top or exposed layer is of a noncellular plastic and the nonwoven layer does not impart the essential character to the material, classification is under 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1,492kg/m2. 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division