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NY 803939

November 15, 1994

CLA-2-39:S:N:N6:350 803939


TARIFF NO.: 3921.90.1950

Mr. Kent Sunakoda
James J. Boyle & Company
371 Allerton Avenue
So. San Francisco, CA 94080

RE: The tariff classification of a PVC/polyester needleloom felt imitation leather fabric, from either China or Taiwan.

Dear Mr. Sunakoda:

In your letter dated October 25, 1994, on behalf of Quality Furniture, Inc., Temple City, CA, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a polyester needleloom felt material which has been laminated to a compact PVC plastics material. This PVC portion has been dyed and embossed to simulate real leather. While your letter states that the textile portion is "nonwoven", technically speaking, it is a felt (needleloom) by construction. This material is for use in the outside covering of furniture cushions and will be imported in various other colors and patterns. You provided the following technical specifications for this material which were not verified by the New York Customs laboratory:

PVC plastic: 261g/square yard (62%)
Polyester felt: 133g/square yard (32%)
Glue: 25g/square yard (6%)
Total weight: 419g/square yard (100%)

The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material and weighing not more than 1.492kg/m2, other. The rate of duty will be 5.3 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
New York Seaport

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