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NY 813897

September 21, 1995

CLA-2-39:S:N:N6:350 813897


TARIFF NO.: 3921.13.1950

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue
New York, NY 10167-0002

RE: The tariff classification of a polyurethane plastic/textile imitation leather fabric, from Spain.

Dear Mr. Smithweiss:

In your letter dated August 21, 1995, on behalf of Ebinger Brothers Leather company, Inc., you requested a tariff classification ruling.

The instant sample, identified as style "Fresh Confort", consists of a nonwoven fabric composed of unidentified man-made fibers that has been laminated on one side with a cellular polyurethane plastics material. This PU portion has been dyed and embossed to simulate real leather. While your Fax dated August 30, 1995 states that this material is 80% nonwoven man- made fibers/20% PVC, by weight; after examining the instant swatch, it appears those figures were likely reversed. The New York Customs laboratory weighed the material and found it to weigh 11.57 ounces per square yard. This material has application in footwear.

The applicable subheading for the material, will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with a single textile material, 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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