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NY 802701

November 22, 1994

CLA-2-59:S:N:N6:350 802701


TARIFF NO.: 5903.20.2500

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 a coated fabric from Taiwan.

Dear Mr. Chen:

In your letter dated September 21, 1994, on behalf of Huber Textile Inc., you requested a classification ruling. You state that you are the manufacturers representative for Men Yi Corporation of Taipei, Taiwan, who is the manufacturer.

The instant sample, style #3432, and black in color, consists of a 100% polyester oxford weave fabric (600Dx600D/34x32), 58/60" wide) that has been coated on one side with a clear polyurethane plastics material. This coating is sufficient to be considered visible to the naked eye. You provided the following technical specifications for the material:

Yarn size warp - 600D textured polyester yarns Yarn size weft - 600D textured polyester yarns

Wt. of fabric: 6.00oz/y2 (83%)
Wt. of coating: 1.19oz/y2 (17%)
Total wt.: 7.19oz/y2 (100%)

The New York Customs laboratory analyzed the instant sample and made the following determination (please note that our laboratory found almost twice as much plastic application as you indicated):

Wt. of fabric: 4.9oz/y2 (69.5%)
Wt. of coating: 2.2oz/y2 (30.5%)
Total wt.: 7.1oz/y2 (100%)

The applicable subheading for the material 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 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 quota restraints and the requirement of a visa.

The designated textile and apparel categories 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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