The tariff classification of three imitation leather materials, for use in the manufacture of upholstery, from China.

NY L85010 June 15, 2005 CLA-2-59:RR:NC:TA:350 L85010 CATEGORY: Classification TARIFF NO.: 3921.12.1100 Ms. Pamela Charlene Berry-Escarre Marisol International 1255-A Lynnfield Road, Suite 257 Memphis, TN 38119 RE: The tariff classification of three imitation leather materials, for use in the manufacture of upholstery, from China. Dear Ms. Escarre: In your letter dated May 18, 2005, on behalf of AAdvantage International Fabrics, Tupelo, MS, you requested a tariff classification ruling. You provided three representative samples, which were identified as styles Ranger, Crocodile and Stage Coach, respectively. All three materials consist of plain woven fabrics composed of a 65% polyester man-made fiber/35% cotton blend, that have been visibly coated on one surface with a cellular polyvinyl chloride plastics material. This PVC portion has, in turn, been partially flocked with rayon man-made fibers to produce a more enhanced leather-like appearance. You provided the following weight breakdown for these three materials, which are expressed in grams per running meter: Ranger Surface side: Rayon (flock): 38 ( 8.4%) Middle side: PVC: 334 (73.9%) Back side: Polyester/Cotton: 80 (17.7%) Total Wt.: 452 Crocodile Surface side: Rayon (flock): 45 ( 9.5%) Middle side: PVC: 350 (73.7 %) Back side: Polyester/Cotton: 80 (16.8%) Total Wt: 475 Stage Coach Surface side: Rayon (flock): 35 ( 7.2%) Middle side: PVC: 372 (76.4%) Back side: Polyester/Cotton: 80 (16.4%) Total Wt.: 487 While you make reference to classification in tariff subheading 5907…., this would not be correct. That heading refers to … textile fabrics that have been otherwise coated with among other things, a textile flock. Your textile fabric has been coated with a substantial layer of cellular polyvinyl chloride plastic (PVC) which, in turn, has been partially coated with a flock. As such, it does not meet the definition of a material that would be classifiable in heading 5907. Specifically, it is a plastic sheeting, not a textile fabric that has been otherwise coated with a textile flock. The applicable subheading for all three styles, which, according to your correspondence, will be imported as piece goods, 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, with man-made fiber textile components, 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division