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NY 891217

October 19, 1993

CLA-2-39:S:N:N6:350 891217


TARIFF NO.: 3921.90.1500

Ms. Theresa Lu
Great World Customs Service
1305 Grandview Drive
South San Francisco, CA 94080

RE: The tariff classification of vinyl covered needleloom felt for use in the manufacture of bean bag chair upholstery, from China.

Dear Ms. Lu:

In your letter dated September 27, 1993, on behalf of Yuntek International Inc., you requested a tariff classification ruling.

Two representative samples were submitted which differ mainly in color. One is bluish yellow (#210) and the other is white (#110). Both of these materials consist of 100% polyester needleloom felts that have been laminated to a compact polyvinyl chloride plastics material. The PVC portions of both materials has been embossed to simulate leather. While no weight specifications were provided in your letter, we note per a recent telephone conversation with the importer, that the PVC accounts for 66% and the polyester man-made fiber portion, 34% by weight, respectively. The material, itself, weights 9.5 ounces per square yard.

While a note in the file suggests classification in HTS item 9403.90.5000, this would not be possible noting that this material will be imported as piece goods or material lengths. In this condition it could not be construed as parts of furniture.

The applicable subheading for the two materials, therefore, will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of China are subject to the requirement of a visa.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

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

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