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NY 886126

June 21, 1993

CLA-2-39:S:N:N6:350 886126


TARIFF NO.: 3921.90.1500

Mr. Octavio Barquero
Sinteticos, S.A.
El Alto de Ochomogo,
Cartago, Costa Rica

RE: The tariff classification of a vinyl laminated needleloom felt upholstery material, from Costa Rica.

Dear Mr. Barquero:

In your letter dated April 27, 1993, on behalf of Sinteticos, S.A., Doral, Plaza 3A, Guaynabo, P.R., you requested a tariff classification ruling.

Four representative samples were submitted, three of which, a purple, a pink and a black were sent to the New York Customs Laboratory. All samples consist of a compact PVC film that has been laminated to a polyester needleloom felt. The PVC portion has been embossed to simulate leather. The New York Customs Laboratory analyzed the three samples and made the following determination concerning the respective weights:

Purple Pink Black

Grams per square meter: 466 477 386
PVC plastic portion: 68.0% 69.0% 68.0%

Polyester felt: 32.0% 31.0% 32.0%

The applicable subheading for all three materials will be 3921.90.1500, 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, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem.

Goods classifiable under tariff item 3921.90.1500, HTS, which originate from the territory of Costa Rica, are not eligible for duty free treatment under either the Generalized System of Preferences (GSP), or Caribbean Basin Initiative (CBI) at the present time.

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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