The tariff classification of two plastic laminated textile fabrics (imitation leather) for use in the manufacture of automobile interiors, from Germany.

NY L83109 March 24, 2005 CLA-2-39:RR:NC:TA:350 L83109 CATEGORY: Classification TARIFF NO.: 3921.13.1950 Mr. Christopher P. Garcia Kuehne & Nagel 8200 Boggy Creek Road, Suite 600 Orlando, FL 32824 RE: The tariff classification of two plastic laminated textile fabrics (imitation leather) for use in the manufacture of automobile interiors, from Germany. Dear Mr. Garcia: In your letter dated February 23, 2005, on behalf of Benecke-Kaliko, you requested a tariff classification ruling. Two representative samples were submitted which were identified as styles 6132 and 6133, respectively. The first item, style 6132, consists of a needleloom-felt material (not a nonwoven as stated in your letter) that has been laminated on one side with a cellular polyurethane plastics material. This needleloom felt portion is deemed to be mere reinforcement. You provided the following weight breakdown for this material: Wt. Of PU: 500 g/m² (67%) Wt. Of Textile: 250 g/m² (33%) Total Wt.: 750 g/m² The second item, style 6133, is similar in construction and composition to the first item, however, it has an additional, bottom layer, of knit fabric, which appears to be of a man-made fiber construction. You provided the following weight breakdown for this material: Wt. Of PU: 500 g/m² (47%) Wt. Of Needlefelt: 250 g/m² (24%) Wt. Of Knit Fabric: 320 g/m² (29%) Total Wt.: 1,070 g/m² The applicable subheading for the two materials will be 3921.13.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyurethanes, combined with a single textile material, other. The duty rate 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division