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NY 849294




CLA-2-59:S:N:N3H:350 849294

CATEGORY: CLASSIFICATION

TARIFF NOS.: 5903.10.2090; 5903.10.1000

Mr. Alan Mann
Paul N. Stern Leather Co., Inc.
30-02 48th Avenue
Long Island City, N.Y. 11101

RE: The tariff classification of four imitation leather fabrics from either Korea or Taiwan.

Dear Mr. Mann:

In your letter dated January 30, 1990, you requested a tariff classification ruling.

Four representative samples were submitted. Fabrics 1 (Magic), 2 (Mello) and 3 (Dana) are all composed of knit substrates that have been coated/laminated with an expanded PVC layer with a top compact skin. Fabric number 4 (Wonderbelt) is similar to the others except that the substrate is woven. These fabrics are to be used in the manufacture of belts and/or handbag linings and have the following specifications.

Style Substrate fabric Coating

Magic 65% polyester/35% cotton (83g/m2) PVC (330g/m2) Mello (1mm) 65% polyester/35% rayon (85g/m2) PVC (478g/m2) (.9mm) 65% polyester/35% rayon (85g/m2) PVC (435g/m2) Dana 65% polyester/35% cotton (82g/m2) PVC (311g/m2) Wonderbelt 100% cotton (82g/m2) PVC (1365g/m2)

The applicable subheading for the first three fabrics will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. The duty rate will be 4.2 percent ad valorem. The applicable subheading for fabric #4 will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The duty rate will be 5.3 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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