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NY 811780

July 26, 1995

CLA-2-59:S:N:N6:350 811780


TARIFF NO.: 5903.10.2500

Ms. Jennie Feng
Fabtex Inc.
1980 Wright Avenue
La Verne, CA 91750

RE: The tariff classification of a PVC coated woven polyester fabric from Taiwan.

Dear Ms. Feng:

In your letter dated June 14, 1995, you requested a classification ruling.

A charcoal and maroon sample of style TIARA-900PVC was submitted. The two materials consist of 100% polyester woven fabrics (300Dx300D/68T 35x33/ PVC .25mm) that have been dyed a single uniform color and coated/laminated on one surface with a polyvinyl chloride plastics material. While you did not indicate the end use of these materials, they are of a type that are commonly used in the manufacture of luggage. The following technical specifications were provided with your inquiry:

Polyester 202.21g/m2 (29.8%)
PVC 476.32g/m2 (70.2%)
Total wt. 678.00g/m2 (100%)

The New York Customs laboratory analyzed the instant samples and made the following determination:

Charcoal Maroon

Wt. of polyester 5.8oz/y2 (196.7g/m2) 5.5oz/y2 (186.5g/m2) Wt. of PVC 9.0oz/y2 (305.2g/m2) 7.3oz/y2 (247.5g/m2) Total wt. 14.8oz/y2 (501.9g/m2) 12.8oz/y2 (434.0g/m2)

Woven polyester: 39.1% 43.3%
PVC plastic: 60.9% 56.7%

Our laboratory found a much greater weight of polyester textile vis a vis the PVC portion than what your letter indicates.

The applicable subheading for the merchandise 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 rubber or plastics. The duty rate will be 8.4 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 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
New York Seaport

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