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NY 863520


June 3, 1991

CLA-2-39:S:N:N3H:350 863520

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.12.1100

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

RE: The tariff classification of an imitation leather fabric from Germany.

Dear : Mr. Lefebvre:

In your letter dated May 13, 1991, you requested a tariff classification ruling.

The sample submitted (Lovaro) consists of a needleloom felt composed of 100 percent polyester man-made fibers that has laminated to an expanded or cellular PVC plastics material. This plastic has been embossed to simulate top grain cowhide leather. You state that this material will be imported in 55.11 inch widths and 32.8 yard lengths and will be used in the manufacture of such things as belts and handbags, etc. You further indicate that this material will weigh approximately 780 grams per square meter with the PVC accounting for 700g and the Nonwoven backing 80g.

The applicable subheading for material 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, products with textile components in which man- made fibers predominate by weight over any other single textile fiber, over 70 percent by weight by weight of plastics. 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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