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NY 863539 863540


June 5, 1991

CLA-2-39:S:N:N3H:350 863539 863540

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.12.1100

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

RE: The tariff classification of two imitation leather fabrics for use in the manufacture of leisure bags, handbags, and belts, etc., from Germany.

Dear Mr. Lefebvre:

In two recent letters dated May 13, 1991, you requested a tariff classification ruling.

The first item (Bronco-863539) consists of a needleloom felt composed of 100 percent polyester man-made fibers that has been laminated to a cellular PVC plastics material. The top skin of this plastic has been dyed and embossed to simulate top grain leather. You state that the fabric weighs 515 grams per square meter with the PVC portion accounting for 435g and the textile 84g. The second item (Air Top-863540) is similar in construction to the first, except that the fabric weighs 760 grams per square meter with the PVC accounting for 88-90 percent by weight of the total weight of the fabric and the textile accounting for the other 10-12 percent. The New York Customs Laboratory analyzed these two samples and, while it found the weights to differ slightly from those provided with your request, this will not affect the classification. Your correspondene indicates that these fabrics will be imported in continuous lengths.

The applicable subheading for these two fabrics 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 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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