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NY 815826

November 28, 1995

CLA-2-59:R:N3:350 815826


TARIFF NO.: 5903.20.2500

Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE: The tariff classification of a polyurethane coated textile fabric for use in the manufacture of garments, from Taiwan.

Dear Ms. Friedman:

In your letter dated November 7, 1995, on behalf of Junior Gallery, Ltd., you requested a classification ruling. The manufacturer is Everest Textile Co., Ltd., Taiwan.

The material will be used to make outerwear garments to be imported by your client, Junior Gallery. This ruling letter relates only to the fabric as piece goods. Further manufacturing may significantly alter the fabric to a degree that the visibility of the coating may be lost.

The instant sample, which you identified in a recent telephone conversation with this office as article #US1132MCPU, consists of a woven polyester man-made fiber fabric (75Dx150D) that has been lightly coated on one side with a pigmented polyurethane plastics material. This coating is visible to the naked eye otherwise than by a change of color. Your facsimile message of November 8, 1995 indicates that the material has a total weight of 230g/m2 with the textile portion accounting for 219g (95%) and the PU plastic 5g (5%), respectively.

The applicable subheading for the product 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 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. 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 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 George Barth at 212-466-5884.


Roger J. Silvestri

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