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The tariff classification of an imitation leather fabricfrom Taiwan.
Issued April 15, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 862084 (April 15, 1991)
Tariff classification
HTS codes: 3921.12.1100
Headings: 3921
Product description
This plastic has a smooth surface which has been embossed to simulate leather. Your letter indicates that this plastic comprises over 70 percent by weight of the total weight of the fabric and the complete fabric weighs 20.5 ounces per square yard.
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, 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.
Full text
NY 862084 April 15, 1991 CLA-2-39:S:N:N3H:350 862084 CATEGORY: Classification TARIFF NO.: 3921.12.1100 Mr. Terence Riley Trans-Border Customs Services Bldg. #75, Room 226 JFK International Airport Jamaica, N.Y. 11430 RE: The tariff classification of an imitation leather fabric from Taiwan. Dear Mr. Riley: In your undated letter on behalf of Allison Corporation, which was received by this office April 5, 1991, you requested a tariff classification ruling. The sample submitted consists of a polyester/rayon knit backing that has been laminated with an expanded polyvinyl chloride plastics material. This plastic has a smooth surface which has been embossed to simulate leather. Your letter indicates that this plastic comprises over 70 percent by weight of the total weight of the fabric and the complete fabric weighs 20.5 ounces per square yard. 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, 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
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
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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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