HQ 081489: Tariff classification of certain imitation leather products

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 081489
                                     March 27, 1989


             CLA-2 CO:R:C:G  081489  SM

             CATEGORY:  Classification

             TARIFF NO.:  3920.42.5000; 3921.12.1100; 3921.12.1910;
                          3921.90.1100; 3921.90.1500; 5903.10.2090

             Christopher A. Dunn, Esq.
             Wilkie, Farr & Gallagher
             Three Lafayette Center
             1155  21st Street, N.W.
             Washington, D.C.  20036-3302

             RE:  Tariff classification of certain imitation leather
                  products

             Dear Mr. Dunn:

                   Your letter of December 17, 1987, on behalf of Productos
             Quimicos Nacionales Ltda., requests a tariff classification
             ruling for six samples of combination plastic/textile mater-
             ials.

             FACTS:

                   The merchandise in question is used most commonly in
             automobile upholstery; other applications include luggage and
             handbags.  You state that it is a plastic vinyl film made of
             PVC resins, pigments, and plasticizers.  The surface exposed
             in use is a hardened top coat of plastic, often embossed, and
             either nonexpanded or expanded, i.e., consisting of plastic
             mixed with chemicals that cause it to expand when heated.  The
             underside is a textile mesh of polyester, cotton, or a blend,
             designed to support the spongy inner layer of plastic.  The
             plastic represents about 80 percent of the weight and cost of
             the products.

                   Six slightly different types are presented for classi-
             fication:

                   Sample 1     expanded vinyl with polyester backing

                   Sample 2     expanded vinyl with cotton backing

                   Sample 3     nonexpanded vinyl with polyester backing















                                           -2-


                   Sample 4     nonexpanded vinyl with nonwoven polyester
                                backing

                   Sample 5     expanded vinyl with a cotton backing sand-
                                wiched within the vinyl

                   Sample 6     nonexpanded vinyl without textile

             Although you state that the textile fabric in Samples 1, 2,
             and 3 is woven, it is in fact knit.

             ISSUE:

                   How are the six imitation leather materials classified?

             LAW AND ANALYSIS:

                   Classification under the Harmonized Tariff Schedule of
             the United States Annotated (HTSUSA) is in accordance with the
             General Rules of Interpretation (GRI's).  GRI 1 provides that
             classification is determined first according to the terms of
             the headings of the tariff and any relative section or chapter
             notes and then, if necessary, in accordance with the remaining
             GRI's.

                   Heading 5903, HTSUSA, provides for textile fabrics
             impregnated, coated, covered or laminated with plastics.  Note
             2 of Chapter 59, HTSUSA, provides that heading 5903 includes
             such fabrics whatever the weight per square meter and whatever
             the nature of the plastic material, compact or cellular, with
             only certain specified exclusions.  Among the latter are
             plates, sheets, or strip of cellular plastics, combined with
             textile fabric, where the textile fabric is present merely for
             reinforcing purposes.  These excluded materials generally fall
             in Chapter 39, HTSUSA.

                   Sample 1 appears to have two layers of plastic over the
             textile base; both seem to be expanded PVC.  Sample 2 seems to
             have only a very thin skin film on the surface of the expanded
             plastic.  The textile appears to serve only to support the
             expanded plastic.  Thus these two samples fall under heading
             3921, HTSUSA, a provision for other plates, sheets, film,
             foil, and strip, of plastics.

                   Sample 3, however, incorporates a compact plastic and
             does not fall among any of the exclusions from heading 5903,
             HTSUSA.














                                           -3-


                   Sample 4 consists of a nonwoven textile fabric that
             appears to be laminated to a sheet of plastic, although no
             manufacturing data are furnished.  Nonwovens, whether or not
             impregnated, coated, covered, or laminated, are provided for
             under heading 5603, HTSUSA.  However, the Explanatory Notes,
             the official interpretation of the HTSUSA at the international
             level, indicate that nonwovens covered on one or both sur-
             faces, by any process, with textile fabric or sheets of any
             other material, are classified under this heading only if they
             derive their essential character from the nonwoven.

                   Since, as far as we can determine, the nonwoven fabric
             of Sample 4 is covered on one surface by a sheet of plastic,
             we must consider whether the essential character of the prod-
             uct is given by the nonwoven.  It does not appear that it is.
             The embossed and colored plastic is the portion that makes the
             artificial leather suitable and desirable for its intended
             uses.  This sample, therefore, is also classifiable under
             heading 3921, HTSUSA, rather than as a nonwoven.

                   Sample 5 consists of a woven cotton fabric completely
             encased in cellular PVC plastic with one side embossed to
             simulate a woven material.  Textile fabrics completely
             embedded in plastics or visibly coated or covered on both
             sides are also excluded from heading 5903, HTSUSA, by Note 2
             of Chapter 59.  Thus this product also falls under heading
             3921, HTSUSA.

                   Sample 6 is a sheet of flexible, noncellular vinyl
             chloride with no reinforcement, lamination, or support.  It
             falls under heading 3920, HTSUSA.

             HOLDING:

                   Classification of Samples 1 and 2 under the subheadings
             of heading 3921, HTSUSA,  will depend on the exact fiber
             content and relative weights of plastic and textile.  From
             observation and the data supplied, Sample 1 appears to fall
             under subheading 3921.12.1100, HTSUSA, a provision for other
             sheets of cellular plastics, of polymers of vinyl chloride,
             combined with textile materials, with man-made fibers predomi-
             nating by weight over any other textile fibers, over 70 per-
             cent by weight of plastics.

                   Sample 2 appears to fall under subheading 3921.12.1910,
             HTSUSA, a similar provision for products in which vegetable
             fibers predominate by weight over any other textile fiber.














                                           -4-


                   Since Sample 3 appears to be over 70 percent by weight
             of plastics, it is classified under subheading 5903.10.2090,
             HTSUSA, a provision for other fabrics impregnated, coated,
             covered, or laminated with plastics of polyvinyl chloride.

                   Classification of Sample 4 also depends on the exact
             weight and on the composition of the textile portion.  Judg-
             ing by the apparent weight of under 1.492kg/m2, it is classi-
             fiable under either subheading 3921.90.1100, HTSUSA, or sub-
             heading 3921.90.1500, HTSUSA.  The first is a provision for
             other sheets of noncellular plastic, combined with textiles,
             in which man-made fibers predominate over any other textile
             fiber and over 70 percent of the weight is given by the
             plastics.  The second is a similar provision for products not
             over 70 percent by weight of plastics.

                   Sample 5 also falls under heading 3921.12.1910, HTSUSA.

                   Sample 6 falls under subheading 3920.42.5000, HTSUSA, a
             provision for other noncellular plastic sheets, not combined
             with other materials, of polymers of vinyl chloride, flexible,
             and not made in imitation of patent leather.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division































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