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The tariff classification of an imitation leather fabric foruse in the manufacture of leisure bags, handbags and belts, etc.,from Germany.
Issued June 5, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 863521 (June 5, 1991)
Tariff classification
HTS codes: 3921.13.1500
Headings: 3921
Product description
The top skin of this plastic has been embossed to simulate a top grain patent leather. Your letter indicates that the PU accounts for 280 grams per square meter and the textile 150 grams. We wish to note that while the N.Y Customs laboratory analyzed the sample and found that the weight differed slightly from that provided with your inquiry, this will not affect the final classification. Your correspondence indicates that this material will be imported in continuous lengths.
CBP rationale
The applicable subheading for item will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics.
Full text
NY 863521 June 5, 1991 CLA-2-39:S:N:N3H:350 863521 CATEGORY: Classification TARIFF NO.: 3921.13.1500 Mr. Gary C. Lefebvre Freudenberg Nonwovens Inc. P.O. Box 48 Rooseveltown, NY 13683 RE: The tariff classification of an imitation leather fabric for use in the manufacture of leisure bags, handbags and belts, etc., from Germany. Dear Mr. Lefebvre: In your letter dated May 13, 1991, you requested a tariff classification ruling. The sample submitted (Crushlack) consists of an imitation leather material composed of a 100 percent polyester needleloom felt backing which has been laminated to what appears to be a cellular PU plastics. The top skin of this plastic has been embossed to simulate a top grain patent leather. Your letter indicates that the PU accounts for 280 grams per square meter and the textile 150 grams. We wish to note that while the N.Y Customs laboratory analyzed the sample and found that the weight differed slightly from that provided with your inquiry, this will not affect the final classification. Your correspondence indicates that this material will be imported in continuous lengths. The applicable subheading for item will be 3921.13.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polyurethanes, combined with textile materials, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 8.5 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
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