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NY 889417

September 1, 1993

CLA-2-39:S:N:N6:350 889417


TARIFF NO.: 3921.90.1100; 5903.90.2500

Mr. Thomas M. Stanton
Edward M. Jones & Co., Inc.
7906 N.E. Airport Way
Portland, OR 97218

RE: The tariff classification of two coated/laminated fabrics for use in the manufacture of windsurfing bags and other water resistant gear, from Taiwan.

Dear Mr. Stanton:

In your letter dated August 13, 1993, on behalf of Dakine Hawaii, you requested a tariff classification ruling. You indicate that the manufacturer of these materials is Yaw Liamy Co., Ltd., Taipei, Taiwan.

The first item, which you refer to as Sample #1, consists of a 100% nylon open mesh scrim (woven) that is completely encased on both sides with a PVC plastics material. You state that the PVC portion accounts for 90% by weight of the total weight of the fabric and the nylon accounts for the remaining 10%.

The second item, which you refer to as Sample #2, consists of a woven scrim composed of milky colored polypropylene strips that have been clear coated with a polypropylene plastics which is not visible to the naked eye. One surface has been laminated to a "silver" mylar film (a plastic). Your stated weights are simply furnished in percentages (70% Polypropylene/30% Mylar) with no specific weights shown. It appears, however, from the instant sample that the woven textile portion is more than 30% by weight of the total weight of the material.

The applicable subheading for Sample #1 will be 3921.90.1100, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kilograms per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, over 70 percent by weight of plastic. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for Sample #2 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, not over 70 percent by weight of plastics. The rate of duty is 8.5 percent ad valorem..

Sample #2 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 category 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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