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April 19, 1999

CLA-2-59:RR:NC:TA:350 E80224


TARIFF NO.: 5903.90.2500

Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road, 2nd Fl.
Valley Stream, NY 11580

RE: The tariff classification of a circular knit, foil print (plastic coated) textile fabric, from Korea.

Dear Mr. Weinrauch:

In your letter dated April 1, 1999, on behalf of Nipkow & Kobelt, New York, NY, you requested a tariff classification ruling.

While your letter refers to one particular sample, identified as “Slinky Fog Foil”, two samples were actually submitted, which according to a recent telephone conversation with your office , differ only in pattern of the base fabric.

Specifically, the two materials are of a circular knit slightly open mesh (net) construction, that have been entirely and uniformly coated on one side, covering the surface of the yarns, with foil printed plastic “dots” which are visible to the naked eye otherwise than by a change of color. Your letter indicates that the fabric, itself, is composed of 94% polyester man-made fibers and 6% of bare polyurethane elastomeric filament yarns, by weight, respectively. You provided the following composition:

Polyester F. Yarn R/W (TPA Process) 75/36 SD: 94% Polyurethane Bare Yarn 20 DR CLE R/W Cheese: 6%

Again, we note, that both materials are the same quality only having a different pattern. One sample has an almost solid silvery sheen across its surface while the other, because of how the underlying fabric was dyed contains a multi-colored pattern having a silvery sheen. The foil printing, an unspecified plastics material (coating), does not appear to comprise over 70 percent by weight of the total weight of either material.

You enclosed an invoice of a prior shipment with your letter containing the typed notation H. S. NO. 6002.30-000. As explained in a phone conversation with the National Import Specialist this HTS number, which is for knit fabric, would only apply if the “foil print” was applied in some sort of pattern and not as a contiguous, uniform covering. The “dots” do not have to touch, but give the appearance of a uniform surface, such as with the submitted samples. Further, this letter is being written to cover future shipments and does not relate to the classification of past shipments

Accordingly, the applicable subheading for the 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, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 8.1 percent ad valorem.

This merchandise falls within textile category number 229, and, as such, there are currently no textile restraints for this merchandise, being a product of Korea.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177) and applies to all future shipments imported and entered into the commerce of the United States.

Your samples are being returned per your request.

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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