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NY D86422

April 15, 1999

CLA-2-59:RR:NC:TA:350 D86422


TARIFF NO.: 5903.10.2500

Mr. Hung Chien Nan
Cheng Dar Fabric Ind Ltd.
6FL-3, No. 7, Tar Cheng Street
Taipei, Taiwan, R.O.C.

RE: The tariff classification of coated textile fabric of woven PVC coated yarns and plain yarns, for use in the making of handbags, from Taiwan.

Dear Mr. Nan:

In your letter dated December 22, 1998, you requested a classification ruling.

Your letter indicates that you are a Taiwanese manufacturer, and while you mention that this merchandise may be exported from Hong Kong and/or the Peoples Republic of China, we assume, that in all such instances, the place of manufacture will be Taiwan.

Additionally, this letter is predicated upon the assumption that piece goods of indeterminate lengths and widths will be shipped to the United States, which, upon importation will be further manufactured into such items as handbags, knapsacks, suitcases and shoe products, etc., as alluded to in your correspondence.

The sample furnished, “serial no. # 101” is a plain woven fabric with stated components being: P.V.C. 53.8% and Polyester 46.2%.

The U.S. Customs laboratory has analyzed the material and found the following :

Weight of fabric, 271.6 gr/m² with a yarn count of 50 warp x 23 filling.

Warp yarns (filament polyester) 30 %
Filling yarns (weft) 70%
(Filament polyester core with outer polyvinyl chloride type plastic coating)

The overall composition of the sample by weight percentage:

PVC type plastic 53.0
Filament polyester 47.0

All of the weft (filling) yarns are yarns of heading 5604, which provides for “. . yarns of 5404 . . .covered or sheathed . . with plastics . . .” All of the warp yarns are of man-made filament polyester of chapter 54.

Chapter 59 legal notes read, in part:

2. Heading 5903 applies to:

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 5604.

This chapter note directs that a fabric constructed of yarns of 5604 be considered a coated or laminated fabric of heading 5903. Although only slightly more than half of the yarns of the subject material are of the yarns of 5604 they make up the entire set of the weft or fillings yarns. The warp set is entirely of the polyester filling yarns.

Both yarn sets are essential in the construction of the woven fabric. The General Rules of interpretation note 3. (c) directs that goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The subject fabric based on chapter 59 note 2. (b) is a coated fabric for tariff purposes.

Accordingly, 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 rubber or plastics. The duty rate will be 8 percent ad valorem.

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. 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 212-637-7085.


Robert B. Swierupski

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