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NY 892555

January 7, 1994

CLA-2-59:S:N:N6:350 892555


TARIFF NO.: 5903.10.2500

Mr. Arthur M.J. Chen
Metro Textile Inc.
South Coast Metro Center
535 Anton Blvd. #930
Costa Mesa, CA 92626

RE: The tariff classification of two coated fabrics from Taiwan.

Dear Mr. Chen:

In your letter dated November 19, 1993, on behalf of Huber Textile, you requested a classification ruling. You indicate that you are the manufacturer's representative for Men Yi Corporation of Taipei, Taiwan.

Two representative samples were submitted which were identified as styles "A" #6652 and "B" 5446. Both styles consist of woven fabrics that have been lightly coated with a clear PVC plastics material. While your correspondence indicates that the coating substance is polyurethane, the New York Customs laboratory analyzed the two samples and found the coating substance to be polyvinyl chloride plastic and in substantially greater amounts than you originally indicated. These clear coatings are in sufficient amounts to be considered visible to the naked eye. You provided the following technical specifications for these two fabrics which will be imported in 58/60 inch wide rolls:

A. Style #6652: 44% nylon/56% polyester dobby weave, 210X300D/66X52
Warp-nylon bright filament yarn
Weft-textured polyester bright yarn
Wt. before coating 4.74oz/y2 (74%)
Coating wt. 1.66oz/y2 (26%)
Total wt. 6.40oz/y2 (100%)

B. Style #5446: 61% nylon/39% polyester dobby weave, 420DX300D/54X46
Warp-nylon bright filament yarn
Weft-polyester bright yarn
Wt. before coating 5.30oz/y2 (82%)
Coating wt. 1.20oz/y2 (18%)
Total wt. 6.50oz.y2 (100%)

The New York Customs laboratory made the following determination:

A. Style #6652 B. Style
#5446 Grams per square meter 214.7
Ounces per square yard 6.4 6.8
Nylon 42.3%
Polyester 16.8%
PVC plastic 40.9%

The applicable subheading for the two materials 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 plastics. 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 a visa requirement.

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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