The tariff classification of imitation leather of plastic and textile and tarp like material of plastic covered textile, from Taiwan.

NY 813019 September 1, 1995 CLA-2-39:S:N:N6:350 813019 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 3921.12.1950; 5903.10.2090 Mr. Jackson Chou Forplax Los Angeles Inc. 980 Cienega Avenue San Dimas, CA 91773 RE: The tariff classification of imitation leather of plastic and textile and tarp like material of plastic covered textile, from Taiwan. Dear Mr. Chou: In your letter dated July 28, 1995, you requested a tariff classification ruling. Your letter states that there is no ongoing transaction, yet, there seems to have been some question on classification involving the port of Los Angeles. We will, however, treat this as a request for future shipments. Since you did not provide any style numbers other than "A", "B" and "C", there is no way to relate what quality was in question with the three submitted samples, i.e., no way to adequately identify these samples for future shipments. The first item, sample "A", which is blue in color, is a woven tarp like or upholstery type fabric. It consists of a woven polyester fabric that has been laminated on both sides with a compact polyvinyl chloride plastics material. You indicate that the material is 0.3mm in thickness and weighs 13.45 ounces per square yard (18% polyester/82% PVC). The second item, sample "B", which is brown in color, consists of a knit 65% polyester/35% rayon man-made fiber fabric that has been laminated on one side with a cellular PVC plastics material. This plastic portion contains a thin printed and embossed top coat which simulates real leather. You indicate that the material is 0.85mm in thickness and weighs 17.33 ounces per square yard (87.5% PVC/12.5% textile). The third and final item, sample "C", which is dark brown in color, consists of a knit 65%/polyester/35% rayon man-made fiber fabric that has been laminated on one side with a compact PVC plastics material. This plastics portion has been embossed and printed to simulate genuine leather. You state that the material is 0.48mm in thickness and weighs 13.33 ounces per square yard (84% PVC/16% textile). We not that the weights for these three materials has not been verified by the New York Customs laboratory. The applicable subheading for the first sample ("A"), 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. The applicable subheading for the second sample ("B"), will be 3921.12.1950, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. The rate of duty is 5.3 percent ad valorem. The applicable subheading for the third sample ("C"), will be 5903.10.2090, HTS, which provides for textile fabrics, impregnated, coated, covered, or laminated with plastics, of man- made fibers, over 70 percent by weight of rubber or plastics. The rate of duty is 3.8 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