NY 863520: The tariff classification of an imitation leather fabricfrom Germany.

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.

                                NY 863520

June 3, 1991

CLA-2-39:S:N:N3H:350 863520 

CATEGORY:  Classification

TARIFF NO.: 3921.12.1100

Mr. Gary C. Lefebvre
Freudenberg Nonwovens Inc.
P.O. Box 48
Rooseveltown, N.Y. 13683

RE:  The tariff classification of an imitation leather fabric
from Germany.

Dear : Mr. Lefebvre:

  In your letter dated May 13, 1991, you requested a tariff
classification ruling.  

  The sample submitted (Lovaro) consists of a needleloom felt
composed of 100 percent polyester man-made fibers that has
laminated to an expanded or cellular PVC plastics material. This
plastic has been embossed to simulate top grain cowhide leather. 
You state that this material will be imported in 55.11 inch
widths and 32.8 yard lengths and will be used in the manufacture
of such things as belts and handbags, etc.  You further indicate
that this material will weigh approximately 780 grams per square
meter with the PVC accounting for 700g and the Nonwoven backing
80g.   

  The applicable subheading for material will be 3921.12.1100,
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, products with textile components in which man-
made fibers predominate by weight over any other single textile
fiber, over 70 percent by weight 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.



                                Sincerely,

                                   
  
                                Jean F. Maguire
                                Area Director
                                New York Seaport