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NY 816928

December 5, 1995

CLA-2-59:RR:NC:TP:350 816928


TARIFF NO.: 5903.20.1000; 5903.20.2500

Mr. Fumio Muto
Muto Corporation
17 Wilmot Lane
Riverside, CT 06878

RE: The tariff classification of two polyurethane coated fabrics from Korea.

Dear Mr. Muto:

In your letter dated November 9, 1995, you requested a classification ruling.

Two representative samples were submitted. The first item, with a matte finish, which is identified in your letter as 1) PU coated cotton, both sides, embossed, consists of a woven cotton fabric that has been lightly coated on both surfaces with a polyurethane plastics material. This plastics coating, while visible to the naked eye, does not, however, completely encase or cover the textile surface area. These surfaces are exposed otherwise than by the formation of any kind of design.

The second item, having a shiny finish on one surface, which is identified in your correspondence as 2) PU coated CVS, one side shiny, coating weight less than 50% of total weight, consists of a woven fabric composed of unspecified man-made fibers that has been visibly coated on one surface with a polyurethane plastics material. While you did not give this material an exact weight breakdown, this material, is not over 70% by weight, of the PU plastic portion.

The applicable subheading for the first item (1) will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of cotton. The duty rate will be 5 percent ad valorem.

The applicable subheading for the second item (2) will be 5903.20.2500, 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 is 8.4 percent ad valorem. The second item (2) falls within textile category designation 229. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. There are no textile restraints for the first item (1).

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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