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NY I84102

July 19, 2002

CLA-2-59:RR: NC:TA:350 I84102


TARIFF NO.: 5903.20.2500

Mr. Ralph Natale
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a three layer waterproof fabric of a type used in apparel, etc., from Japan.

Dear Mr. Natale:

In your letter dated June 28, 2002, on behalf of Shinko American Inc., New York, NY, you requested a tariff classification ruling.

The instant sample, which was identified as Sample No. PL 251WRG, is a three-layer material. It consists of a thin polyurethane plastics film (white in color) that has been sandwiched between a woven top layer (red) composed of nylon man-made fibers and a nylon open knit (tricot) backing material (gray). This white PU portion is visible to the naked eye in cross section as well as through the tricot knit. While you indicate that this material weighs 174 grams per square meter, you did not provide a weight breakdown of the textile portion vis a vis the plastic. It does not appear that the polyurethane plastics portion is over 70 percent by weight of the total weight of the material.

The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.7 percent ad valorem.

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 646-733-3044.


Robert B. Swierupski

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