CLA-2-39:S:N:N3H:350 863431
Mr. John F. Bernardi
Itapat Corporation
P.O. Box 220185
Fort Lauderdale, FL 33322
RE: The tariff classification of nine imitation leather fabrics
for use in the manufacture of apparel, luggage and upholstery,
from Brazil.
Dear Mr. Bernardi:
In your letter dated May 6, 1991, on behalf of
Trambusti/Naue, you requested a tariff classification ruling.
Your correspondence indicates that all of the substrate
fabrics are of knit construction, however, such is not the case -
samples 5 through 9 have woven substrates. Fortunately, such
will not affect the classification.
Specifically, samples labeled 1 - 7 are all composed of knit or
woven substrates of either cotton, polyester or a blend of both
which have been coated or laminated with a cellular or expanded
polyvinyl chloride plastics material. Samples 1-5 have been
embossed to simulate top grain leather, while 6 and 7 have been
embossed to simulate alligator. Samples 8 and 9 are similar in
construction to the above except that the plastic appears to be
compact i.e., not cellular and the top surface is an imitation
patent leather having that unmistakable shine. Finally, we note
that all of these fabrics are stated to be over 70 percent by
weight of the plastic portion. You indicate 80 -90% PVC. The
thicknesses of these fabrics ranged from .7 to 1.3mm.
The applicable subheading for the fabrics will not be
3920..., as you suggest, because of the presence of textile. The
classification and duty rates of these nine fabrics will be as
depicted in the following chart because of all the possible
permutations involved:
Cellular (Cotton): 3921.12.1910/5.3% ad valorem
Cellular (Man-made fibers): 3921.12.1100/4.2% ad valorem
Compact (Cotton): 5903.10.1000/5.3% ad valorem
Please be advised that fabrics classified under any of the
aforementioned classifications in HTS, which are the product of
Brazil, are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable
regulations.
We did not provide you with a category for Compact (Man-made
fibers) because none of the submitted samples fell into that
category.
Enclosed is a copy of
New York Region Informational Pipeline No. 1688 which explains
the procedures for requesting classification rulings. In view
of the fact that your request covered seven samples, please pay
particular attention to item 4 on page 2, for the future.
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
Enclosure: New York Seaport