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NY 811573

June 23, 1995

CLA-2-39:S:N:N6:350 811573


TARIFF NO.: 3921.12.1950

Mr. Goang Yih Chang
Trans U.S.A. Express
320 Pine Avenue, Suite 512
Long Beach, CA 90802

RE: The tariff classification of an imitation leather fabric composed of a textile backed cellular plastic film, from Taiwan.

Dear Mr. Chang:

In your letter dated June 2, 1995, on behalf of Plasfield Company, Huntington Beach, California, you requested a classification ruling.

The instant sample consists of a light weight nylon tricot knit fabric that has been coated on one side with a cellular plastics material. This plastics portion has in turn been top printed with a gold pigment. This surface has then been embossed to simulate top grain leather. The stated components, which were not verified by laboratory analysis, are given as 77% polyurethane plastic and 23% nylon man-made fibers. However, while the importer's letter lists the plastic as polyurethane, bench tests indicate that the plastic is, in fact, a polyvinyl chloride and our reply will be predicated upon this finding. The material has an overall thickness of .50mm and will be imported as roll goods having a 54" width.

Based upon the stated weights, the applicable subheading for the material will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. The duty rate 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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