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 0868942 - NY 0869084 > NY 0869028

Previous Ruling Next Ruling

NY 869028

November 22, 1991
CLA-2-39:S:N:N3H:350 869028


TARIFF NO.: 3921.90.1100

Mr. Ron Leroux
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, NY 13683

RE: The tariff classification of an imitation leather fabric for use as a lining material in various footwear items, from Germany.

Dear Mr. Leroux:

In your letter dated November 12, 1991, you requested a tariff classification ruling.

The instant sample, identified as Ceelonetta R 3014/27, is of a multi-layer construction consisting of a light weight nonwoven backing, a middle cellular layer of PVC plastic and a top compact layer of PU plastic that has been dyed and embossed to simulate top grain leather. You indicate that this material weighs approximately 520-560 grams per square meter, will be imported in rolls measuring 1.5 meters wide and 40 meters long, and provided the following weight specifications:

Nonwoven backing - 30 grams per square meter (6%) PVC - 91%

Composition of backing: polyester-25% nylon -30% rayon -25% cellulose-20%

The applicable subheading for this 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 1.492 kilograms 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

Previous Ruling Next Ruling

See also: