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NY J85657

June 13, 2003

CLA-2-59:RR:NC:TA:350 J85657


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 June 10, 2003, which is a follow-up to New York ruling letter J84398 of June 5, 2003, on behalf of New Generations Furniture Company, Inc., you requested that we address the quota status of the merchandise which was the subject of that earlier letter. The manufacturer is believed to be “Paka”.

This letter is supplemental to NY J84398 which appears below, essentially in its earlier form, with the exception that we have now included a couple of paragraphs which directly address the matter for which you have concern.

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 merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Korea classifiable in tariff subheading 5903.90.2500, HTS, are currently not subject to any kind of textile restraints.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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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