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NY 867835

October 23, 1991

CLA-2-39:S:N:N3H:350 867835


TARIFF NO.: 3921.90.1100

Mr. R.I. Hasson
Alba Forwarding Co., Inc.
147-39 175th Street
Jamaica, NY 11434

RE: The tariff classification of an imitation leather fabric known as "Sintex synthetic leather", for use in the manufacture of belts, from Italy.

Dear Mr. Hasson:

In your letter dated October 9, 1991, on behalf of Top International Inc., you requested a tariff classification ruling.

The instant sample, as described in your literature, consists of a three layer construction - a top compact skin which has been dyed and embossed to simulate leather (6% by weight), a more substantial middle layer composed of a cellular PVC plastics (80% by weight) and a very diaphanous bottom layer of nonwoven polyester/polyamide man-made fiber construction (14% by weight). This material will be imported in 25 square foot sheets and will be used in the manufacture of belts for the wearing apparel industry.

The applicable subheading for the material 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 1.492kg per square meter, 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.


Jean F. Maguire
Area Director

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