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The tariff classification of an imitation leather fabric foruse in auto seat covers, from either Taiwan or Korea.
Issued February 5, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 859800 (February 5, 1991)
Tariff classification
HTS codes: 3921.12.1100
Headings: 3921
Product description
A recent FAX you submitted indicates that the fabric weighs 16 ounces per unit of area with the PVC/Polyester breakdown being 75%/25%, respectively.
CBP rationale
The applicable subheading for the fabric 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 in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics.
Full text
NY 859800 Febuary 5, 1991 CLA-2-39:S:N:N3H:350 859800 CATEGORY: Classification TARIFF NO.: 3921.12.1100 Ms. Carol Kubli James J. Boyle & Co. 371 Allerton Avenue So. San Francisco, CA 94080 RE: The tariff classification of an imitation leather fabric for use in auto seat covers, from either Taiwan or Korea. Dear Ms. Kubli: In your letter dated January 18, 1991, on behalf of USA PRODUCTIONS/FASHION MAGIC, you requested a tariff classification ruling. The sample submitted connsists of an imitation leather fabric having a 100% knit polyester backing with a smooth cellular embossed top skin. A recent FAX you submitted indicates that the fabric weighs 16 ounces per unit of area with the PVC/Polyester breakdown being 75%/25%, respectively. The applicable subheading for the fabric 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 in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastics. The duty rate 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
More rulings on the same tariff codes
The tariff classification of plastic coated textile fabrics from Japan or China. Correction to Ruling Number N312723
The tariff classification of polyester weft knit textile fabric coated with cellular polyvinyl chloride (PVC), from China
The tariff classification of one woven and one nonwoven textile fabric coated with cellular polyvinyl chloride (PVC), from China
Revocation of NY N262339; tariff classification of plastic sheets from China
The tariff classification of three coated or laminated fabrics from China
The tariff classification of plastic sheets from China
The tariff classification of three imitation leather materials, for use in the manufacture of upholstery, from China.
The tariff classification of one PVC coated textile fabric and one woven fabric of polypropylene man-made fiber textile strips, from either Taiwan or Brazil.
The tariff classification of an imitation leather fabric foruse as outer and trim material for various items, from Germany.
The tariff classification of two imitation leather fabricsfor use in the manufacture of leisure bags, handbags, and belts,etc., from Germany.
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