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NY 862963

862964

May 16, 1991
CLA-2-39:S:N:N3H:350 862963 862964

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1100

Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, N.Y. 13683

RE: The tariff classification of two coated/laminated fabrics, from Germany.

Dear Mr. Lefebvre:

In your two letters dated April 17, 1991, you requested a tariff classification ruling. We will be responding to both letters under one cover since the classification is the same in both instances.

Two representative samples were submitted. The first item (VI Boston 30) consists of a nonwoven substrate composed of a blend of 45% viscose rayon, 35% polyester and 20% polyamide man-made fibers that has been laminated to a cellular PVC layer of plastic which in actuality consists of three layers, i.e., two expanded middle layers and a relatively thick top layer of compact PVC that has been embossed and printed to simulate top grain leather. You indicate that this fabric weighs 880 grams per square meter with the textile portion comprising approximately 30 grams and the PVC 850 grams. The second item (VI Boston 3005), is also an imitation leather fabric that contains a nonwoven substrate of the same composition as the first item. It is stated in your letter to be laminated to a cellular layer of PVC plastic, however, it is really compact and embossed as well. You state that this fabric weighs 560 grams per square meter with the textile accounting for about 30 grams and the PVC 530 grams. Both of these materials have use in the manufacture of footwear and in sundry other applications where a leather-like appearance is desirable. These fabrics will be imported as piece goods in 1.5 meter widths and 20.0 meter lengths.

The applicable subheading for the two fabrics will be 3921.90.1100, 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 1.492kg per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastic. The rate of duty 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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