The tariff classification of PVC/felt imitation leather upholstery material, from China.

NY F87714 July 11, 2000 CLA-2-39:RR:NC:TA:350 F87714 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Karen Quintana New Wave Transport USA Inc. 2417 E. Carson Street #200 Long Beach, CA 90810 RE: The tariff classification of PVC/felt imitation leather upholstery material, from China. Dear Ms. Quintana: In your letter dated May 24, 2000, on behalf of Plaza Fabrics Inc., Industry, CA, you requested a classification ruling. The instant sample, consists of a thin, compact layer of polyvinyl chloride (PVC) plastics material that has been laminated to a 100% polyester man-made fiber needleloom felt material (not a nonwoven fabric as stated in your letter). This material, which you indicate, will be imported as roll goods, was analyzed by the New York Customs laboratory and was found to have the following weight specifications: Weight of Polyester Felt: 156.0 g/m² (37.4%) Weight of PVC: 261.1 g/m² (62.6%) Total Weight: 417.1 g/m² (100%) Classification as a needleloom felt in heading 5602 is precluded by Chapter 56, note 3(a) which 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)”. The applicable subheading for the product 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