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NY J84921

June 9, 2003

CLA-2-59:RR:NC:TA:350 J84921


TARIFF NO.: 5903.10.2090

Mr. Michael Brooks
The Square Yard Inc.
5150 S. Decatur
Law Vegas, NV 89118

RE: The tariff classification of a PVC coated textile fabric, of a type used in upholstery, etc., from China.

Dear Mr. Brooks:

In your letter dated May 19, 2003, which was a follow-up to your earlier correspondence of April 2nd, you requested a tariff classification ruling.

The instant sample, identified as style 283, consists of a double knit fabric (weft knit) composed of 80% polyester man-made fibers and 20% cotton, by weight. The face of this material has been coated with two distinct layers of polyvinyl chloride plastic. Specifically, a significant top compact layer over a layer of cellular plastic. The top compact layer, which has been embossed and dyed to simulate real leather, imparts the essential character to the material. While you did not provide a specific weight breakdown between the compact and cellular layers, you did provide the following technical specifications for this material which will be imported as piece goods having 54-inch widths:

Wt. Of Textile: 155 g/m² (19%)
Wt. Of PVC: 655 g/m² (81%)
Total Wt.: 810 g/m²

The applicable subheading for the material will be 5903.10.2090, 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, over 70 percent by weight of rubber or plastics. The duty rate is 0.4 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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