Classification of 100% polyester needleloom felt laminated to PVC plastic; 3921.90.1100, HTSUSA; laminated felt; textile and plastic fabric with textile component less than 50 percent of total weight of article; textile and plastic fabric with plastic component over 70% of total weight

HQ 089961 November 5, 1991 CLA-2 CO:R:C:T 089961 SK CATEGORY: Classification TARIFF NO.: 3921.90.1100 Mr. Stephen R. Schroeder Johnny Keeton Studios 1105 Scarlet Court Colleyville, TX 76034 RE: Classification of 100% polyester needleloom felt laminated to PVC plastic; 3921.90.1100, HTSUSA; laminated felt; textile and plastic fabric with textile component less than 50 percent of total weight of article; textile and plastic fabric with plastic component over 70% of total weight Dear Mr. Schroeder: This is in response to your letter of July 17, 1991, requesting classification of PVC Imitation Leather under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The subject merchandise will be imported from Taiwan and a sample has been submitted for Customs' examination. FACTS: The submitted sample is a needleloom felt of 100% polyester man-made fiber construction that has been laminated to a compact PVC plastic printed with an abstract design. The plastic component of the article accounts for 72 percent of the total weight of the fabric, the remaining 28 percent is comprised of needleloom felt. Laboratory analysis performed at Customs Headquarters indicated the article's total weight to be .515 kilograms per square meter. The fabric will be imported in 54 inch widths and 1.5mm thicknesses (+-.1mm). ISSUE: Whether the subject merchandise is properly classifiable under heading 3921, HTSUSA? - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification shall be in accordance with the terms of the headings and any relevant section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may be applied in the order of their appearance. Heading 3921, HTSUSA, provides for other plates, sheets, film, foil and strip, of plastics. The submitted sample is comprised of plastic sheeting and therefore falls within this heading of the Nomenclature. Subheading 3921.90.1100, HTSUSA, provides for plastic plates, sheets, film, foil and strip: other: combined with textile materials and weighing not more than 1.492 kilograms per square meter: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: over 70 percent by weight of plastics. The submitted sample meets all the above criteria. The fabric is comprised of both plastic and textile materials as it consists of polyester felt laminated to PVC plastic. As mentioned supra, laboratory analysis shows this fabric to weigh substantially less than 1.492 kg/m2 as mandated by the heading. Man-made fibers comprise 100 percent of the article and therefore "predominate" by weight. Finally, the plastic component of the fabric is 72 percent by weight, two percent over the minimum amount required by the subheading. Accordingly, the article at issue is properly classifiable under subheading 3921.90.1100, HTSUSA. HOLDING: The submitted sample is classifiable under subheading 3921/90.1100, HTSUSA, which provides for other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing not more than 1.492 kg/m2: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: over 70 percent by weight of plastics. The applicable rate of duty is 4.2 percent ad valorem. There is no quota applicable to this article at this time. - 3 - Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division