United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0862903 - NY 0863659 > NY 0863431

Previous Ruling Next Ruling

NY 863431

May 24, 1991

CLA-2-39:S:N:N3H:350 863431


TARIFF NO.: 3921.12.1100; 3921.12.1910; 5903.10.1000

Mr. John F. Bernardi
Itapat Corporation
P.O. Box 220185
Fort Lauderdale, FL 33322

RE: The tariff classification of nine imitation leather fabrics for use in the manufacture of apparel, luggage and upholstery, from Brazil.

Dear Mr. Bernardi:

In your letter dated May 6, 1991, on behalf of Trambusti/Naue, you requested a tariff classification ruling.

Your correspondence indicates that all of the substrate fabrics are of knit construction, however, such is not the case - samples 5 through 9 have woven substrates. Fortunately, such will not affect the classification.

Specifically, samples labeled 1 - 7 are all composed of knit or woven substrates of either cotton, polyester or a blend of both which have been coated or laminated with a cellular or expanded polyvinyl chloride plastics material. Samples 1-5 have been embossed to simulate top grain leather, while 6 and 7 have been embossed to simulate alligator. Samples 8 and 9 are similar in construction to the above except that the plastic appears to be compact i.e., not cellular and the top surface is an imitation patent leather having that unmistakable shine. Finally, we note that all of these fabrics are stated to be over 70 percent by weight of the plastic portion. You indicate 80 -90% PVC. The thicknesses of these fabrics ranged from .7 to 1.3mm.

The applicable subheading for the fabrics will not be 3920..., as you suggest, because of the presence of textile. The classification and duty rates of these nine fabrics will be as depicted in the following chart because of all the possible permutations involved:

Cellular (Cotton): 3921.12.1910/5.3% ad valorem

Cellular (Man-made fibers): 3921.12.1100/4.2% ad valorem

Compact (Cotton): 5903.10.1000/5.3% ad valorem

Please be advised that fabrics classified under any of the aforementioned classifications in HTS, which are the product of Brazil, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We did not provide you with a category for Compact (Man-made fibers) because none of the submitted samples fell into that category.
Enclosed is a copy of
New York Region Informational Pipeline No. 1688 which explains the procedures for requesting classification rulings. In view of the fact that your request covered seven samples, please pay particular attention to item 4 on page 2, for the future.

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

Previous Ruling Next Ruling

See also: