The tariff classification of two imitation leather fabrics, for use in the manufacture of gymnastic landing mats and training bags, etc., from Taiwan.

NY 885600 May 10, 1993 CLA-2-39:S:N:N6:350 885600 CATEGORY: Classification TARIFF NO.: 3921.90.1100; 3921.90.1500 Mr. Harold Dichter Leyden Customs Expediters, Inc. 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of two imitation leather fabrics, for use in the manufacture of gymnastic landing mats and training bags, etc., from Taiwan. Dear Mr. Dichter: In your letter dated April 28, 1993, on behalf of Everlast Sports Mfg. Corp., you requested a tariff classification ruling. Two representative samples were submitted. The first item, identified as sample #1 (8050), consists of a polyester needleloom felt that has been laminated to a compact PVC plastics material. This felt backing is more than mere reinforcement. The PVC portion has been dyed and embossed to simulate top grain leather. Your correspondence indicates that the felt portion weighs 3 ounces per square yard while the PVC portion is 7 ounces, respectively. The second item, identified as sample #2 (4600), consists of a woven nylon/polyester man-made fiber substrate, that has been sandwiched between two compact PVC plastic layers. The upper surface has been embossed to simulate leather. Your specification sheet suggests that the fabric portion accounts for 3.27 ounces per square yard and the PVC 10.73 ounces, by weight, respectively. The applicable subheading for sample #1, will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kilograms per square meter, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for sample #2, will be 3921.90.1100, HTS, which provides for other plates, sheets, ...over 70 percent by weight of plastics. The duty rate is 4.2 percent ad valorem. Sample #1 falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for sample #2. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. 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