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NY 806745

February 17, 1995

CLA-2-39:S:N:N6:350 806745


TARIFF NO.: 3921.90.1950; 5903.10.2500

Mr. Michael Skidmore
Tower Group International, Inc.
115 Broad Street
P.O. Box 192
Boston, MA 02101-3022

RE: The tariff classification of a nonwoven sheet coated on both sides with plastic and a knit fabric coated on one side with PVC plastic, for use in the athletic shoe industry. These materials will be imported from either Taiwan or China.

Dear Mr. Skidmore:

In your letter dated January 27, 1995, on behalf of New Balance Athletic Shoe Company, you requested a classification ruling. The supplier of the "Chemi Sheet" is Chia Pao, Taiwan. The supplier of the other material was not stated in your letter.

The first item, identified as a "Chemi Sheet", (Sample #1), consists of a 100% nylon nonwoven fabric that has been completely coated on both sides with a plastics emulsion consisting of 60% acrylic, 30% EVA, 2% Petro resin, 5% wax and 3% other substance(s), by weight. The sheet measures about 1/8" in thickness.

The second item, (Sample #2), consists of a 100% polyester knit fabric (not woven as your letter indicates), that has been coated on one side with a compact PVC plastics material. You state that this polyvinyl chloride coating represents 23.78% by weight of the total weight of the material. Both of these materials have application in the athletic shoe industry. Your letter suggests that both items will be imported as piece goods, either in sheets or in rolls.

The applicable subheading for the "Chemi Sheet" (Sample #1) will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, weighing not more than 1.492kg/m2. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the PVC coated material, (Sample #2), will be 5903.10.2500, 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 plastic. The rate of duty is 8.4 percent ad valorem.

Sample #2 falls within textile category designation 229. Based upon international textile trade agreements products of either Taiwan or China are subject to quota and the requirement of a visa. There are no textile restraints for Sample #1 ("Chemi Sheet").

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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