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NY 858336


December 24, 1990

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1100

Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Roseveltown, New York 13683

RE: The tariff classification of four imitation leather fabrics for use in such things as outer material for luggage and handbags, luggage and footwear trim, etc., from West Germany.

Dear Mr. Lefebvre:

In your letters, all dated November 19, 1990, you requested a tariff classification ruling.

Each letter was accompanied by a specific sample with a special style name. Since all of the products are of similar construction, compositation and basic end use, resulting in the same classification, we are addressing our reply for this group under one letter.

Specifically, the four fabrics in question have the following construction and composition:

Ruling 858336 (Air Kid Sam)

This quality consists of a base fabric of 100% polyester needle- loom felt, a middle layer of expanded PVC plastic and a roller embossed top layer of compact PVC plastic simulating top grain leather. The fabric weighs 810 grams per square meter with the PVC and nonwoven portions comprising 88 and 12 percent by weight, respectively.

Ruling 858337 (VI Boston)

This quality is a multi layer PVC plastic with bottom and middle cellular layers and an embossed compact top layer on a nonwonen textile backing. The nonwoven portion is 35% polyester, 20% nylon and 45% viscose, by weight. The coated fabric weighs 1,120 grams per square meter with the PVC and nonwoven textile comprising 82 and 18 percent by weight, respectively.

Ruling 858338 (Vel Lana)

This quality is a synthetic suede-like material consisting of a base fabric of 100% polyester needleloom felt, a middle layer of expanded PVC plastic and a top layer of compact and embossed PVC. The top layer has been partially flocked to enhance and impart a suede-like appearance to the material. The fabric weighs 760 grams per square meter plus or minus 10 percent with the PVC and nonwoven textile comprising 89 and 11 percent by weight, respectively.

Ruling 858339 (Filo ZW)

This quality consists of a base fabric of 100% polyester needleloom felt, a middle layer of expanded PVC plastic and a top layer of compact PVC plastic. The material has been deeply embossed to simulate a basket weave material. The fabric weighs 790 grams per square meter plus or minus 10 percent with the PVC and nonwoven textile portions comprising 90 and 10 percent by weight, respectively.

The applicable subheading for the four fabrics will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kg/mg, 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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