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NY J84398

June 5, 2003

CLA-2-59:RR:NC:TA:350 J84398


TARIFF NO.: 5903.20.2500

Mr. Jonathan M. Fee
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, DC 20004-2601

RE: The tariff classification of a textile “suede,” back coated upholstery fabric, from Korea.

Dear Mr. Fee:

In your letter dated May 7, 2003, which was received May 19, 2003, on behalf of New Generations Furniture Company, Inc., you requested a tariff classification ruling. The manufacturer is believed to be “Paka”.

The instant sample, consists of a woven textile fabric composed of 100% polyester man-made fibers which has been brushed or napped on one surface to create a suede-like effect. In a telephone call to this office, you requested that this material be referred to as style “Chaps”, which is a reference that will only be used between the manufacturer and the importer.

Your initial correspondence indicates that the woven fabric was backed with a polyurethane plastic and the woven fiber weighed approximately 260 grams per square meter. However, in a subsequent fax of May 28, 2003 and phone conversations with this office, you have informed us that the manufacturer has informed you as to the actual component weights of the material. The full weight of the material is given as 250 g/m². The base fabric weight is 242 g/m² with an approximately 8 g/m² coating substance. The underside of the material is first, lightly coated with a silicone, then a milky-colored polyurethane is applied. It is your belief that the silicone accounts for less than 5 percent of the weight of the coating substance. Though the percentage of coating substance is low, it is believed the application of the silicone helps prevent the urethane from being absorbed into the fibers, thus maintaining its visibility. This sequence of treatments is apparent in the selvage of the goods. The polyurethane, itself, is in a sufficient amount to be visible to the naked eye other than by a change of color.

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 7.6 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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