NY 862963: The tariff classification of two coated/laminated fabrics,from 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 862963
                                   862964

May 16, 1991
CLA-2-39:S:N:N3H:350 862963 862964 

CATEGORY:  Classification

TARIFF NO.: 3921.90.1100

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

RE:  The tariff classification of two coated/laminated fabrics,
from Germany.

Dear Mr. Lefebvre:

  In your two letters dated April 17, 1991, you requested a
tariff classification ruling. We will be responding to both
letters under one cover since the classification is the same in
both instances.  

  Two representative samples were submitted.  The first item (VI
Boston 30) consists of a nonwoven substrate composed of a blend
of 45% viscose rayon, 35% polyester and 20% polyamide man-made
fibers that has been laminated to a cellular PVC layer of plastic
which in actuality consists of three layers, i.e., two expanded
middle layers and a relatively thick top layer of compact PVC
that has been embossed and printed to simulate top grain
leather.  You indicate that this fabric weighs 880 grams per
square meter with the textile portion comprising approximately 30
grams and the PVC 850 grams.  The second item (VI Boston 3005),
is also an imitation leather fabric that contains a nonwoven
substrate of the same composition as the first item. It is stated
in your letter to be laminated to a cellular layer of PVC
plastic, however, it is really compact and embossed as well. You
state that this fabric weighs 560 grams per square meter with the
textile accounting for about 30 grams and the PVC 530 grams. Both
of these materials  have use in the manufacture of footwear and
in sundry other applications where a leather-like appearance is
desirable.  These fabrics will be imported as piece goods in 1.5
meter widths and 20.0 meter lengths.         

  The applicable subheading for the two fabrics 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
plastic.  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