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NY A88271

October 17, 1996

CLA-2-59:RR:NC:TP:350 A88271


TARIFF NO.: 5903.20.2500

Mr. Robert J. Gibson
Simms Fishing Products
P.O. Box 3645
101 Evergreen Drive
Bozeman, Montana 59772

RE: The tariff classification of three polyurethane plastic adhesive coated textile fabrics for use in the manufacture of fishing waders, from Japan.

Dear Mr. Gibson:

In your letter dated September 30, 1996, you requested a classification ruling. The supplier is San Chemical, Ltd., Osaka, Japan.

Three representative samples were submitted along with technical specification sheets for two of the items. The first item (Melco Tape T-5500) having a 300mm width, consists of a 100% nylon knit jersey fabric having a polyurethane plastic hot melt adhesive resin coating on the back surface and acrylic resin dots on the upper surface. These dots are there to provide an anti-slip surface.

The second item, also identified as Melco Tape T-5500, having a 20mm width, is identical in construction to the first item, except that it is of a narrower width. These two materials will be imported in rolls measuring 30 meters in length.

You provided the following technical specifications for these two materials by weight:

MELCO TAPE T-5500 10% acrylic resin (dot) 30% nylon knit fabric 60% base PU resin 400g/m2 +5%

The third and final item (Melco Tape T-5000) having a width of 20mm, consists of a 100% circular knit nylon fabric that has been coated on the back surface with a prime layer of cross linked polyurethane plastic and a polyurethane base hot melt plastics adhesive. This material will be imported in 60 meter rolls. You provided the following technical specifications for this material by weight:

MELCO TAPE T-5000 30% nylon knit fabric 19% cross linked PU layer 51% PU base hot melt adhesive 310g/m2 +5%

Your letter mentions classification in headings 5906... for all three materials. Classification in this heading would be correct if the adhesive coating substance was a rubber and not a plastic, as is the case here.

Accordingly, the applicable subheading for all three materials 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 8.3 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Japan 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 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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