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NY A85458

August 2, 1996

CLA-2-59:RR:NC:TP:350 A85458


TARIFF NO.: 5903.10.1000

Ms. Christine Corsello
Kamden International Shipping, Inc.
P.O Box 300123, JFK AMF
Jamaica, NY 11430

RE: The tariff classification of vinyl coated upholstery fabric, from England.

Dear Ms. Corsello:

In your letters dated May 8 and July 5, 1996, on behalf of Forbo Stamoid, Bridgeport, NJ, you requested a tariff classification ruling.

Five representative samples were submitted differing mainly in color pattern. They are all identified as "Lionella". They all consist of 100% cotton knit fabrics that have been coated with a relatively thick top or skin coat of solid PVC plastic and a middle layer of foamed PVC. This top solid wear layer has been embossed and printed with an abstract design. You write that this material (Lionella) is used exclusively for upholstery purposes on all kinds of seating. This material will be imported as roll goods measuring 54 inches wide by 33 yards long. The following weight specifications were provided for this material: Wt. of fabric: 5.75oz/y2 130g/m2 (15.3%)
Wt. of PVC: 31.85oz/y2 735g/m2 (84.7%)
Total Wt.: 37.60oz/y2 865g/m2 (100%)

The applicable subheading for the material will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 4.8 percent ad valorem.

This ruling is being issued under the provisions of Part 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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