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NY A85892

September 3, 1996

CLA-2-59:RR:NC:TP:350 A85892


TARIFF NO.: 5903.10.2500

Mr. Albert Sun

Metro Textile Inc.

South Coast Metro Center

535 Anton Blvd. #640

Costa Mesa, CA 92626

RE: The tariff classification of a PVC coated textile fabric (packcloth) of kind used in back packs and luggage, etc., from Taiwan.

Dear Mr. Sun:

In your letter dated July 24, 1996, you requested a classification ruling. You state that the manufacturer is Hsiang Lun Industrial Corporation of Taipei, Taiwan..

A representative sample, identified as style 3329PVC, was submitted. The material which is black in color, consists of a 100% textured polyester oxford weave fabric (600Dx300D/33x29), 60" wide) that has been coated on one side with a pigmented polyvinyl chloride plastics material which is in a sufficient amount to be visible to the naked eye. This PVC portion has been embossed to simulate a woven effect. You provided the following technical specifications for the material:

Yarn size warp - 600D textured polyester yarns

Yarn size weft - 300D textured polyester yarns

Wt. of fabric: 4.80oz/y2 (28%)

Wt. of coating: 12.20oz/y2 (72%)

Total wt.: 17.00oz/y2 (100%)

The New York Customs laboratory analyzed the instant sample and made the following determination:

Wt. of fabric: 6.10oz/y2 (37.9%) (208.3g/m2) Wt. of PVC: 10.10oz/y2 (62.1%) (341.4g/m2)

Total wt.: 16.20oz/y2 (100%) (549.7g/m2)

The applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (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 plastics. The duty rate will be 8.3 percent ad valorem.

While you indicate in your letter that a similar material was classified by us in subheading 5903.10.2090 previously via NY ruling 896025 of April 1, 1994, the instant sample, as analyzed by the NY Customs laboratory, did not contain a PVC component weighing over 70% by weight of the total weight of the fabric. As such, no consideration could be given to subheading classification 5903.10.2090, HTS.

This merchandise 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 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 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. Sincerely,

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