CLA-2-39:S:N:N6:350 885600
Mr. Harold Dichter
Leyden Customs Expediters, Inc.
99 Hudson Street
New York, NY 10013-2896
RE: The tariff classification of two imitation leather fabrics, for use in
the manufacture of gymnastic landing mats and training bags, etc., from
Taiwan.
Dear Mr. Dichter:
In your letter dated April 28, 1993, on behalf of Everlast Sports Mfg.
Corp., you requested a tariff classification ruling.
Two representative samples were submitted. The first item, identified
as sample #1 (8050), consists of a polyester needleloom felt that has been
laminated to a compact PVC plastics material. This felt backing is more
than mere reinforcement. The PVC portion has been dyed and embossed to
simulate top grain leather. Your correspondence indicates that the felt
portion weighs 3 ounces per square yard while the PVC portion is 7 ounces,
respectively.
The second item, identified as sample #2 (4600), consists of a woven
nylon/polyester man-made fiber substrate, that has been sandwiched between
two compact PVC plastic layers. The upper surface has been embossed to
simulate leather. Your specification sheet suggests that the fabric
portion accounts for 3.27 ounces per square yard and the PVC 10.73 ounces, by
weight, respectively.
The applicable subheading for sample #1, will be 3921.90.1500,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other plates, sheets, film, foil and strip, of plastics, combined with
textile materials and weighing not more than 1.492 kilograms per square
meter, not over 70 percent by weight of plastics. The rate of duty will be
8.5 percent ad valorem.
The applicable subheading for sample #2, will be 3921.90.1100, HTS,
which provides for other plates, sheets, ...over 70 percent by weight of
plastics. The duty rate is 4.2 percent ad valorem.
Sample #1 falls within textile category designation 229. Based upon
international textile trade agreements, products of Taiwan are subject to
quota and the requirement of a visa. There are no textile restraints for
sample #2.
The designated textile and apparel category may be subdivided into
parts. If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current information
available, we suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U. S. Customs Service, which is available for inspection at
your local Customs office.
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