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NY 889620

October 13, 1993

CLA-2-59:S:N:N6:350 889620


TARIFF NO.: 5903.20.2500

Mr. Jack B. Waddick
Samsonite Corporation
P.O. Box 1116
Nogales, AZ 85628

RE: The tariff classification of three coated fabrics for use in the manufacture of luggage, from Taiwan.

Dear Mr. Waddick:

In your letter dated August 18, 1993, you requested a classification ruling.

Three representative samples were submitted which differ mainly in color. They were identified as 2380-886-294 (Grey), 2380-886-328 (Blue) and 2380-886-748 (Green). Each fabric consists of a 1200 denier polyester woven base fabric composed of textured filaments that has been lightly coated on one side with a polyurethane plastics material. This coating is visible to the naked eye. Your letter indicates that the fabrics have a yarn count (per cm) of 8.27 in the warp and 5.91 in the filling. While you indicate that these fabrics weigh about 233.7 grams per square meter including about 40 grams per square meter of polyurethane (which converts out to an approximately 17% weight of plastic), the New York Customs laboratory found the base fabrics to be somewhat heavier with an appreciably larger amount (approximately double) of plastic applied to the one surface. The results of our laboratory analysis are as follows:

294-Grey 328-Blue 748-

Wt. of polyester 186.1g/M2 184.8g/M2
Wt. of polyurethane 73.1g/M2 75.8g/M2
Total Wt. 259.2g/M2 260.6g/M2

Composition by weight 70.9% 71.9% 68.2%
Polyurethane plastic 29.1% 28.1% 31.8%

The applicable subheading for the three materials will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of plastic. The duty rate will be 8.5 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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