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NY 892965

January 5, 1994

CLA-2-39:S:N:N6:350 892965


TARIFF NO.: 3921.90.1100

Ms. Ivy Wu
Yuntek International, Inc.
29572 Union City Blvd.
Union City, CA 94587

RE: The tariff classification of an imitation leather material for use in the manufacture of bean bag chairs, from either Taiwan, China or Hong Kong.

Dear Ms. Wu:

In your letter dated December 4, 1993, you requested a tariff classification ruling. The manufacturer is Fan Way International Co., Ltd. of Taiwan.

The instant sample, which was made in Taiwan, consists of a needleloom felt of polyester man-made fiber construction that has been laminated to a polyvinyl chloride plastics material. This plastic portion has been dyed black and embossed to simulate leather. While you indicate that this material is 71% by weight of PVC and 29% polyester, the New York Customs laboratory analyzed the sample and found the percentages to more closely approximate 73.8% and 26.2%, respectively. Specifically, the following weight determinations were made:

Plastic: 365.1g/m2
Polyester: 129.4g/m2
Total wt: 494.5g/m2

The applicable subheading for the material will be 3921.90.1100, 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, over 70 percent by weight of plastics. The rate of duty will be 4.2 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

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