The tariff classification of sixteen imitation leather fabrics from Italy.

NY 810220 June 2, 1995 CLA-2-39:S:N:N6:350 81020 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5903.10.1000; 5903.10.2090 Mr. William F. Sullivan MSAS Cargo International Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of sixteen imitation leather fabrics from Italy. Dear Mr. Sullivan: In your letter dated May 15, 1995, on behalf of Paulith U.S.A. Inc., you requested a tariff classification ruling. We wish to note that ruling requests are generally limited to a maximum of five samples, however, since your fabrics seem to fall into three basic tariff subheadings we have decided not to reject this ruling. All of the items consist of woven or knit substrate fabrics that have been coated on one or both sides with a plastics material (PVC and/or Polyurethane). These plastic portions have been dyed and embossed to simulate real leather. The first item, style Skinflex one, consists of a polyester substrate fabric that has been coated/laminated on both sides with a polyvinyl chloride plastics material. This material is 94.5% PVC and 5.5% polyester man-made fibers, by weight. Styles Polo Cobra, Polo Funk, Polo Crocco, Polo Gordon, Polo Flash, Polo Summer, Polo Basket, Polo Golf, Polo Snake, Polo Ilanero, and Polo Life consist of polyester substrate fabrics that have been coated/laminated on one surface with a PVC plastics material having a top skin layer of polyurethane plastic. All of these materials are composed of 62% by weight of PVC, 10% PU and 28% polyester man-made fibers. Styles Polo Cigno, Skinlast Vittoria and Skinlast Luxor consist of 100% cotton substrate fabrics that have been coated/laminated on one side with a PVC plastics material. Style Polo Cigno also contains a top skin PU plastics layer. These three styles are composed of 75.2% PVC/20% cotton/4.8% PU, 88.6% PVC/11.4% cotton and 91.6% PVC/8.4% cotton, by weight, respectively. Finally, style Porolight 100 USA, consists of a rayon viscose man-made fiber fabric that has been coated/laminated on both sides with a PU plastics material. This fabric is composed of 62% rayon and 38% PU plastic, by weight. The applicable subheading for styles Skinflex One and Porolight 100 USA, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.492kg/m2. The rate of duty will be 5.3 percent ad valorem. Styles Polo Cigno, Skinlast Vittoria and Skinlast Luxor are classifiable in subheading 5903.10.1000, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty is 5 percent ad valorem. Styles Polo Cobra, Polo Funk, Polo Crocco, Polo Gordon, Polo Flash, Polo Summer, Polo Basket, Polo Golf, Polo Snake, Polo Ilanero and Polo Life are classifiable in subheading 5903.10.2090, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. 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