United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 816647 - NY 816792 > NY 816770

Previous Ruling Next Ruling
NY 816770

December 1, 1995

CLA-2-59:RR:NC:TP:350 816770


TARIFF NO.: 5903.10.2090

Ms. Carole J. South
Expediters International of Washington Inc. 4912 Lima Street Denver, CO 80239

RE: The tariff classification of a textile embossed PVC coated textile fabric (luggage type material), from Hong Kong.

Dear Ms. South:

In your letter dated November 10, 1995, on behalf of Samsonite Corporation, Denver, Colorado, you requested a tariff classification ruling on the material and feedback on luggage or business cases made from this material. The manufacturer is Lloyd Pascoe Leather Craft (HK) Co., Ltd., Hong Kong.

The instant sample, identified as JC2 and black in color, consists of a woven nylon fabric that has been heavily coated or laminated on, what appears will be, the outer surface with a compact polyvinyl chloride plastics substance. This plastics layer has been embossed to simulate a woven textile fabric. You state that the material is 84.5% PVC and 15.5% nylon man-made fibers by weight, respectively. This material will be used in the manufacture of luggage and business cases.

You question if this coated fabric would be classifiable under 3921.12.1100 and, if so, would briefcases or luggage made from this material be classified under 4202.12.2035 or 50? The JC2 material is of a textile fabric coated on only one side with a compact plastic material. Because of the composition and construction of the product, subheading 3921.11 (which relates to cellular plastic) is not applicable. The product falls under heading 5903. We cannot address the classification of products under heading 4202 without an actual sample.

The applicable subheading for the material 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 rubber or plastics. The rate of duty will be 3.8 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-5884.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: