CLA-2-59:S:N:N3H:350 849294
TARIFF NOS.: 5903.10.2090; 5903.10.1000
Mr. Alan Mann
Paul N. Stern Leather Co., Inc.
30-02 48th Avenue
Long Island City, N.Y. 11101
RE: The tariff classification of four imitation leather fabrics from
either Korea or Taiwan.
Dear Mr. Mann:
In your letter dated January 30, 1990, you requested a tariff
classification ruling.
Four representative samples were submitted. Fabrics 1 (Magic), 2
(Mello) and 3 (Dana) are all composed of knit substrates that have
been coated/laminated with an expanded PVC layer with a top compact
skin. Fabric number 4 (Wonderbelt) is similar to the others except
that the substrate is woven. These fabrics are to be used in the
manufacture of belts and/or handbag linings and have the following
specifications.
Style Substrate fabric Coating
Magic 65% polyester/35% cotton (83g/m2) PVC (330g/m2)
Mello (1mm) 65% polyester/35% rayon (85g/m2) PVC (478g/m2)
(.9mm) 65% polyester/35% rayon (85g/m2) PVC (435g/m2)
Dana 65% polyester/35% cotton (82g/m2) PVC (311g/m2)
Wonderbelt 100% cotton (82g/m2) PVC (1365g/m2)
The applicable subheading for the first three fabrics will be
5903.10.2090, Harmonized Tariff Schedule of the United States (HTS),
which provides for textile fabrics impregnated, coated, covered or
laminated with plastics, with polyvinyl chloride, of man-made fibers,
over 70 percent by weight of plastics. The duty rate will be 4.2
percent ad valorem.
The applicable subheading for fabric #4 will be 5903.10.1000,
Harmonized Tariff Schedule of the United States (HTS), which provides
for textile fabrics impregnated, coated, covered or laminated with
plastics, with polyvinyl chloride, of cotton. The duty rate 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