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NY 801324

August 25, 1994

CLA-2-39:S:N:N6:350 801324


TARIFF NO.: 3921.12.1950; 3921.13.1950; 5603.00.9010

Mr. Ethan S. Spencer
Ebinger Brothers Leather Company, Inc.
One Peatfield Street
Ipswich, MA 01938

RE: The tariff classification of seven nonwoven lining fabrics, from Spain.

Dear Mr. Spencer:

In your letter which was received August 22, 1994, you requested a tariff classification ruling.

Seven representative samples were submitted in several different color patterns. The first two items, Marbella-P and Garda, consist of PVC printed nonwoven fabrics that have been made to simulate leather. You provided the following technical specifications for these two fabrics:

75% Polyamide nonwoven man-made fibers 25% PVC plastic Weighs 250g/m2 0.70mm thickness

The third item, Kid, for which there is no clarification, consists of a nonwoven fabric having a cellular polyurethane plastic facing. This material has been dyed and embossed to simulate leather. The specifications for this material are as follows:

40% Polyamide nonwoven man-made fibers 60% PU plastic Weights 370g/m2 0.9mm thickness

The fourth item, Dante-SF, is similar in construction to the third item (Kid), except that it has the following specifications: 18% Polyamide nonwoven man-made fibers 82% PVC plastic Weighs 515g/m2 0.85mm thickness

The fifth item, Lido-S, consists of a nonwoven fabric composed of polyamide man-made fibers and a PVC plastic binder. The following specifications were provided:

45% polyamide nonwoven man-made fibers 55% PVC plas Weighs 400g/m2 0.72mm thickness

The sixth item, EPYC, is similar in construction to the fifth item (Lido-S) and has the following technical specifications:

38% polyamide nonwoven man-made fibers 62% Polyurethane plastic Weighs 535g/m2 0.95mm thickness

We will not be able to respond to your request for classification of the seventh and final item (Fresh Confort) without you providing us with the detailed manufacturing steps from raw fiber all the way to the finished product. In the future, please be aware that requests for binding rulings are limited to five samples.

The applicable subheading for style Dante-SF 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 textile materials and weighing not more than 1.492kg/m2, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for Kid will be 3921.13.1950, HTS, which provides for other plates, sheets, ... cellular, of polyurethanes, ..., other. The duty rate is 5.3 percent ad valorem.

The applicable subheading for styles Marabella-P, Garda, Lido-S and EPYC, will be 5603.00.9010, HTS, which provides for nonwovens, ... impregnated, coated or covered with materials other than or in addition to rubber, plastics, wood pulp or glass fibers: "imitation suede". The duty rate is 12.5 percent ad valorem.

While your letter indicated that you believed all these materials are properly classifiable in item 5903.20.1000, this would not be possible. Those materials must at the very least contain a woven substrate fabric.

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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