HQ 089961: Classification of 100% polyester needleloom felt laminated to PVC plastic; 3921.90.1100, HTSUSA; laminated felt; textile and plastic fabric with textile component less than 50 percent of total weight of article; textile and plastic fabric with plastic component over 70% of total weight

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 089961

                        November 5, 1991

CLA-2 CO:R:C:T 089961 SK

CATEGORY:  Classification

TARIFF NO.: 3921.90.1100

Mr. Stephen R. Schroeder
Johnny Keeton Studios
1105 Scarlet Court
Colleyville, TX 76034

RE:  Classification of 100% polyester needleloom felt laminated
     to PVC plastic; 3921.90.1100, HTSUSA; laminated felt;
     textile and plastic fabric with textile component less than
     50 percent of total weight of article; textile and plastic
     fabric with plastic component over 70% of total weight

Dear Mr. Schroeder:

     This is in response to your letter of July 17, 1991,
requesting classification of PVC Imitation Leather under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  The subject merchandise will be imported from Taiwan
and a sample has been submitted for Customs' examination.

FACTS:

     The submitted sample is a needleloom felt of 100% polyester
man-made fiber construction that has been laminated to a compact
PVC plastic printed with an abstract design.  The plastic
component of the article accounts for 72 percent of the total
weight of the fabric, the remaining 28 percent is comprised of
needleloom felt.  Laboratory analysis performed at Customs
Headquarters indicated the article's total weight to be .515
kilograms per square meter. The fabric will be imported in 54
inch widths and 1.5mm thicknesses (+-.1mm).

ISSUE:

     Whether the subject merchandise is properly classifiable
under heading 3921, HTSUSA?






                          - 2 -


LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's) taken
in order.  GRI 1 provides that classification shall be in
accordance with the terms of the headings and any relevant
section or chapter notes.  Where goods cannot be classified
solely on the basis of GRI 1, and if the heading and legal notes
do not otherwise require, the remaining GRI may be applied in the
order of their appearance.

     Heading 3921, HTSUSA, provides for other plates, sheets,
film, foil and strip, of plastics.  The submitted sample is
comprised of plastic sheeting and therefore falls within this
heading of the Nomenclature.

     Subheading 3921.90.1100, HTSUSA, provides for plastic
plates, sheets, film, foil and strip: other: combined with
textile materials and weighing not more than 1.492 kilograms 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 submitted sample
meets all the above criteria.  The fabric is comprised of both
plastic and textile materials as it consists of polyester felt
laminated to PVC plastic.  As mentioned supra, laboratory
analysis shows this fabric to weigh substantially less than 1.492
kg/m2 as mandated by the heading.  Man-made fibers comprise 100
percent of the article and therefore "predominate" by weight.
Finally, the plastic component of the fabric is 72 percent by
weight, two percent over the minimum amount required by the
subheading.  Accordingly, the article at issue is properly
classifiable under subheading 3921.90.1100, HTSUSA.

HOLDING:

     The submitted sample is classifiable under subheading
3921/90.1100, HTSUSA, which provides for other plates, sheets,
film, foil and strip, of plastics: other: combined with textile
materials and weighing not more than 1.492 kg/m2: 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 applicable rate of duty is 4.2 percent ad valorem.
There is no quota applicable to this article at this time.







                              - 3 -


     Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.





                                 Sincerely,





                                 John Durant, Director
                                 Commercial Rulings Division