The tariff classification of a multi-use imitation leather PVC/textile fabric, from Italy.

NY D85837 December 30, 1998 CLA-2-59:RR:NC:TA:350 D85837 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Mr. Craig M. Schau Emery Custom Brokers 6940A Engle Road Middleburg Heights, OH 44130 RE: The tariff classification of a multi-use imitation leather PVC/textile fabric, from Italy. Dear Mr. Schau: In your letter dated December 8, 1998, on behalf of Karibe Inc., West Pittston, PA, you requested a tariff classification ruling. The instant sample, identified as "WSB - M2FL77-A", consists of an imitation leather fabric containing a vinyl coating on one surface. Specifically, you state that the vinyl coating is calendered polyvinyl chloride film laminated to textured 100% polyester fabric. This backing fabric is of knit construction and the top portion of the PVC layer appears to be compact. This PVC layer has been dyed and embossed to simulate real leather. Your correspondence indicates that the fabric portion weighs 745 g/mý. We informally weighed this material (laminated) and found it to weigh approximately 882 g/mý. This works out to the following breakout: Weight of Fabric: 745 g/mý (84%) Weight of PVC: 137 g/mý (16%) Total Wt.: 882 g/mý (100%) The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.1 percent ad valorem. Effective January 1, 1999, the duty rate will be 8 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 George Barth at 212-466-5884. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division