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NY A88626


November 15, 1996

CLA-2-59:RR:NC:TP:350 A88626

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.12.5000; 5903.10.2500; 5903.20.2500; 5903.10.2090; 5907.00.8090

Mr. Gerardo Nava

Curpiel, S.A. DE C.V.

Juan Escutia Num. 64

Col. Condesa

Mexico, D.F. 06140

RE: The tariff classification of various types and constructions of synthetic leather, from Mexico.

Dear Mr. Nava:

In your letter dated October 14, 1996, you requested a tariff classification ruling.

You submitted samples of 13 different qualities which are representative of your product line. Some specifications accompanied the samples, but no methods of manufacture or product end use were furnished. Ruling requests are generally limited to five samples per request (please see attached pipeline #1688). Since some of the items are somewhat similar in construction, we have grouped those items together.

Also, you have submitted an identical request to Customs Headquarters in Washington D.C. That request has been forwarded to New York and is combined with this reply.

Styles LZV/PL-824, HPU/RL-008 and RALLY are woven fabrics (60% polyester man-made fibers/40% cotton) that have been coated on one surface with a plastics material. LZV/PL-824 with polyvinyl chloride, HPU/RL-008 and RALLY with polyurethane plastic. These materials range in weight from 410g/m2 to 1,020g/m2. None of the materials are over 70 percent by weight of the plastic component.
Style CHV/GP-050 consists of a 100% polyester man-made fiber fabric of knit construction that has been coated on one surface with a polyvinyl chloride plastics material. This PVC portion comprises over 70% by weight of the total weight of the material.

Style AND/68F-012 consists of a 60% cotton/40% polyester man-made fiber woven fabric that has been coated on one surface with a rayon man-made fiber flock.

Style EPF/08-839 consists of a sheet of cellular PVC coated with a thin layer of polyurethane plastic. The PVC portion weighs 510g/m2 and the PU coating weighs 10g/m2.

Styles Comfort, HEF/FT-411, FLT/AT-001 and PAF/Q6 require additional information before we will be able to provide a reliable tariff determination. Specifically, we require a more detailed description on the manufacture of the nonwoven fabric portions (staple, filament, etc., and the method by which the plastic(s) was combined with the textile). Also, how or in what products will the individual items be used? Further, for style STV/AA-483, we would need to know how the textile fabric was made (it appears to be either of a brushed woven construction or a needleloom felt).

Finally, for styles Chevreau and Denver, we would have to know the following: How the materials operate? What they are used for (describe in detail and explain what is being transferred). Give dimensions of materials in their imported condition (i.e., width of rolls or length and width of sheets). Submit 5 81/2" x 11" sheets as samples of each type.

The applicable tariff provision for style LZV/PL-824 will be 5903.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The general rate of duty will be 8.3 percent ad valorem.

The applicable tariff provision for styles HPU/RL-008 and RALLY will be 5903.20.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The general rate of duty is 8.3 percent ad valorem.

The applicable tariff subheading for style CHV/GP-050 will be 5903.10.2090, 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 rubber or plastics. The general rate of duty is 3.4 percent ad valorem.

The applicable tariff subheading for style AND/68F-012 will be 5907.00.8090, HTS, which provides for textile fabrics otherwise impregnated, coated or covered, ... of cotton. The general rate of duty is 4.6 percent ad valorem.

The applicable tariff subheading for style EPF/08-839 will be 3921.12.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, other. The general rate of duty is 6.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.

Sincerely,


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