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NY 896025




April 11, 1994

CLA-2-59:S:N:N6:350 896025

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2090

Mr. Arthur M.J. Chen
Metro Textile Inc.
South Coast Metro Center
535 Anton Blvd. #930
Costa Mesa, CA 92626

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

Dear Mr. Chen:

In your letter dated March 17, 1994, on behalf of Huber Textile Inc., Charlotte, North Carolina, you requested a tariff classification ruling. You state that you are the representative for Hsiang Lun Industrial Corporation of Taipei, Taiwan who manufactured this item.

The instant sample, style #3329PVC, consists of an oxford woven textured polyester fabric (600Dx300D/33x29) which has been laminated on one surface with a polyvinyl chloride plastics material. This PVC plastic has been dyed and embossed to simulate leather. This material will be imported in continuous lengths of 58/60" widths. Your letter provided the following specifications for this material:

Wt. of woven polyester: 4.43oz/y2 (24.5%) Wt. of PVC plastic: 13.61oz/y2 (75.5%)
Total wt.: 18.04oz/y2 (100%)

The New York Customs laboratory analyzed the instant sample and made the following determination:
oz/y2 g/m2

Wt. of woven polyester: 5.8 196.7 Wt. of PVC plastic: 14.2 481.5 Total wt.: 20.0 678.2

Composition by weight: Percent

PVC plastic: 71.0
Woven polyester: 29.0

The applicable subheading for the material 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 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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