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NY 858915

December 24, 1990

CLA-2-39:S:N:N3H:350 858915


TARIFF NO.: 3921.12.1910

Mr. Charles E. Mooers
F.H. Fenderson, Inc.
P.O. Box 8
Champlain, N.Y. 12919

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

Dear Mr. Mooers:

In your letter dated December 14, 1990, you requested a tariff classification ruling.

The sample submitted ( style # CL 31085) consists of a 100% cotton woven drill fabric that has been coated on one side with a cellular polyvinyl chloride plastics material. The top skin coat has been embosssed to create a leather-like surface. The PVC accounts for 79% and the cotton 21% by weight of the total weight of the fabric. Your letter indicates that this fabric will be imported in 54" widths and is for use in the manufacture of landau tops for automobiles.

The applicable subheading for the fabric will be 3921.12.1910, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film...cellular, of polymers of vinyl chloride...with textile components in which vegetable fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The duty rate will be 5.3 percent ad valorem. .

Goods classifiable under subheading 3921.12.1910, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director

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