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NY 859800


Febuary 5, 1991

CLA-2-39:S:N:N3H:350 859800

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.12.1100

Ms. Carol Kubli
James J. Boyle & Co.
371 Allerton Avenue
So. San Francisco, CA 94080

RE: The tariff classification of an imitation leather fabric for use in auto seat covers, from either Taiwan or Korea.

Dear Ms. Kubli:

In your letter dated January 18, 1991, on behalf of USA PRODUCTIONS/FASHION MAGIC, you requested a tariff classification ruling.

The sample submitted connsists of an imitation leather fabric having a 100% knit polyester backing with a smooth cellular embossed top skin. A recent FAX you submitted indicates that the fabric weighs 16 ounces per unit of area with the PVC/Polyester breakdown being 75%/25%, respectively.

The applicable subheading for the fabric will be 3921.12.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with textile materials in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The duty rate will be 4.2 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

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