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NY 858954

December 24, 1990

CLA-2-59:S:N:N3H:350 858954


TARIFF NO.: 5903.10.2090

Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, N.Y. 13683

RE: The tariff classification of an imitation leather fabric for use in the manufacture of small to medium size leather articles, from West Germany.

Dear Mr. Lefebvre:

In your letter dated December 12, 1990, you requested a tariff classification ruling.

The sample submitted (Grannido SZ) consists of a 100 percent nylon warp knit backing fabric that has been coated on one surface with a cellular PVC plastics material. Judging from the rather tight knit construction of the knit fabric portion, it appears that it will form the exposed under surface of any article manufactured from such material. We note that the top PVC surface contains a smooth skin and has been embossed with small hexagonal impressions. Your letter provides the following specifications for this material: Total weight of fabric is 685 grams per square meter (PVC 635g/Nylon 50g), 55 inch widths and 32.8 yard roll lengths.

The applicable subheading for the fabric 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.


Jean F. Maguire
Area Director

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