The tariff classification of imitation leather upholstery material of PVC and needlefelt, from Colombia.

NY F86236 May 23, 2000 CLA-2-39:RR:NC:TA:350 F86236 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Charles L. Brown Spradling International, Inc. 200 Cahaba Valley Parkway North Post Office Box 1668 Pelham, Alabama 35124 RE: The tariff classification of imitation leather upholstery material of PVC and needlefelt, from Colombia. Dear Mr. Brown: In your letter dated April 7, 2000, you requested a classification ruling. The supplier is Proquinal S.A., Santafe de Bogota D.C., Colombia. The instant sample, (E# 5252) as described in your correspondence, consists of a “nonwoven” fabric that has been laminated on one side with a compact polyvinyl chloride plastics (PVC) material. We note your Fax dated May 17, 2000 confirming that a needlepunching process was used to manufacture the textile portion. You claim that the fiber content of this textile portion is a blend of acrylic and polyester man-made fibers. From its appearance, it looks like such fibers were obtained from garnetted stock. We will assume that there are no vegetable or other fibers present, which would change the classification. The PVC portion has been dyed and embossed to simulate real leather. You provided the following weight breakdown for this product which will be imported as roll goods: Wt. Of Textile: 350 g/m² (43.2%) Wt. Of PVC: 460 g/m² (56.8%) Total Wt.: 810 g/m² The New York Customs laboratory analyzed the instant sample and made the following determination: Wt. Of Textile: 501.5 g/m² (47.7%) Wt. Of PVC: 550.5 g/m² (52.3%) Total Wt.: 1,052.0 g/m² Chapter 56, note 3(a) reads “headings 5602 and 5603 do not, however, cover: felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 percent or less by weight of textile material or felt completely embedded in plastics or rubber (chapter 39 or 40)”. Accordingly, the applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division