The tariff classification of a laminated fabric for use in the manufacture of bean bag chairs, from either Taiwan,China or Hong Kong.

NY 891625 December 1, 1993 CLA-2-39:S:N:N6:350 891625 CATEGORY: Classification TARIFF NO.: 3921.90.1100 Ms. Ivy Wu Yuntek International, Inc. 29572 Union City Blvd. Union City, CA 94587 RE: The tariff classification of a laminated fabric for use in the manufacture of bean bag chairs, from either Taiwan, China or Hong Kong. Dear Ms. Wu: In your letter dated October 19, 1993, you requested a tariff classification ruling. You state that the manufacturer is Fan Way International Co. Ltd., but do not specify the country. The instant sample, white in color, which was identified as style White #110, consists of a needleloom felt composed of polyester man-made fibers that has been laminated to a compact polyvinyl chloride plastics material. This PVC portion has in turn been dyed white and embossed to simulate leather. You state that this material is 71% by weight of vinyl and 29% polyester. The New York Customs laboratory analyzed the material and found it to be comprised of 70.9% PVC and 29.1% polyester which closely approximates your figures. Specifically, our laboratory found the following results: Weight of PVC plastic: 227.6g/m2 Weight of Polyester: 93.5g/m2 Total weight: 321.1g/m2 The applicable subheading for the material, therefore, will be 3921.90.1100, 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 1.492kg/m2, products with textile components in which man-made fibers predominate by weight over any other single textile fiber. 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