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NY 893594

January 14, 1994

CLA-2-59:S:N:N6:350 893594


TARIFF NO.: 5903.10.2090

Ms. Jane A. Sheridan
Pagoda Trading Co., Inc.
1950 Craig Road
St. Louis, MO 63146

RE: The tariff classification of a flocked imitation leather fabric, from Taiwan.

Dear Ms. Sheridan:

In your letter dated December 2, 1993 and follow up correspondence of December 29, 1993, you requested a tariff classification ruling.

The instant sample, referred to as "Suede Sponge Leather Material", consists of a 65% polyester/35% rayon man-made fiber fabric (woven) that has been coated/laminated on one side with a compact PVC plastics material. This PVC portion has been partially flocked in the form of a leathery design with the application of rayon fibers. You state that this material measures 1.4mm in total thickness and weighs 921 grams per square meter. Based upon other references in your letter, we presume that this material will be imported as roll goods and the entire textile portion accounts for 14.9 percent by weight of the total weight of the material.

The applicable subheading for the product, therefore, 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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