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August 25, 1999

CLA-2-59:RR:NC:TA:350 E85680


TARIFF NO.: 4202.12.8070; 4202.92.3031; 5903.10.2500

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

RE: The tariff classification of rolls or piece goods of a woven fabric coated or laminated with polyvinyl chloride (PVC), from Taiwan and suitcases or day packs made from such fabric, from either Taiwan, China or Hong Kong.

Dear Mr. Nan:

In your letter dated July 8, 1999, you requested a classification ruling.

The sample of the submitted material, of which you are the manufacturer, is a woven fabric (designated as serial No. #101") consisting of, according to your furnished diagram and test report, a polyester warp (37.6%) and a weft of P.V.C. (62.4%). The polyester is a yarn of grouped filaments and the PVC is in the form of a monofilament less than 1 mm in maximum cross section. A monofilament is considered a textile man-made fiber in chapter 54 if it do not exceed 1 mm in maximum cross section. The PVC in this material is textile in nature. The woven fabric is of man-made fibers.

The fabric is coated or laminated on the back or underside with a film or sheet of compact PVC plastic. You furnish the following specifications:

Fabric width 53 7/8 inches.
Textile fabric face (PVC/POL) 331.6 g/linear yd. 54.6% PVC plastic back 398.7 g/linear yd. 45.4% Total 730.3 100.0%

The material, in rolls, is classifiable in heading 5903 as textile fabrics coated or laminated with plastic. From your correspondence and laboratory reports, it appears that this material will be made in Taiwan.

You further write that certain luggage type items (#102 and #103), further indicated by the included photographs, will be manufactured in either China, Taiwan or Hong Kong. The documents and the way the lab report is written it appears the textile fabric will form the exterior surface of the manufactured luggage.

The applicable subheading for the laminated textile material, imported as piece or roll goods, 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.

Item #102, the upright Pullman suitcase, of man-made fiber textile materials, is classifiable in subheading 4202.12.8070, HTS, which provides, in part for suitcases, of textile materials, with outer surface of textile materials, other, of man-made fibers. The duty rate is 18.8 percent ad valorem.

Item #103, the backpacks of man-made fiber textile materials, is classifiable in subheading 4202.92.3031, HTS, which provides for travel, sport and similar bags, of textile materials, with outer surface of textile materials, other of man-made fibers, backpacks. The duty rate is 18.8 percent ad valorem.

The laminated textile material classifiable in subheading 5903.10.2500, HTS, 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.

Imported made up luggage items, classifiable in either subheading 4202.12.8070 or 4202.92.3031, fall in textile category designation 670 and are also subject to quota and the requirement of a visa from either China, Taiwan or Hong Kong.

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 a U.S. 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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