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February 12, 1999

CLA-2-59:RR:NC:TA:350 D88007

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.2500

Mr. Steve Carr
Carr Textile Corporation
243 Wolfner Drive
Fenton, MO 63026

RE: The tariff classification of three buckram fabrics containing fusible plastics coatings, for use in hat construction, from Taiwan.

Dear Mr. Carr:

In your letter dated February 5, 1999, you requested a classification ruling.

Three representative samples were submitted which were identified as follows:

1) 65% Polyester/35% Cotton, 40 x 40 Single Weave Buckram.

2) 100% Polyester, 46 x 28, Double Weave Buckram.

3) 100% Polyester, 46 x 28, Single Weave Buckram.

All three woven fabrics have had a fusible coating applied to one surface.

In a phone conversation with the National Import Specialist, you indicated that these materials had some sizing applied to add stiffness and that the referred to fusible coating is a polyamide. The polyamide is a plastics type substance applied by a “dot” coating method and is sufficient to be seen by the naked eye on all three fabrics. These fabrics will be imported in 60" widths.

Buckram sized or stiffened for hat foundation use is specifically mentioned in heading 5901 of the tariff. However, there is a note in the Explanatory Notes to said heading covering “Buckram and similar stiffened textile fabrics”, that specifically reads “fabrics for similar uses, impregnated or coated with plastics are excluded (heading 59.03).” This note includes your Buckram and affects the classification of these materials.

Accordingly, the applicable subheading for the three materials will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, 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.

Sincerely,

Robert B. Swierupski
Director,

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