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NY K85494

April 29, 2004
CLA-2-59:RR:NC:TA:350 K85494


TARIFF NO.: 5903.90.2500; 6307.90.9889

Mr. Jay Breda
Compass Forwarding Company, Inc.
440 McClellan highway
East Boston, MA 02128

RE: The tariff classification of two laminated materials and two luggage/backpack parts, constructed from such materials, from China.

Dear Mr. Breda:

In your letter dated April 23, 2004, on behalf of Emtex, Inc., you requested a tariff classification ruling.

Four representative samples were submitted, which were identified as items #1, #2, #3 and #4, respectively. Your samples are being returned as requested.

The first item (#1) consists of a three-layered material consisting of a cellular polyethylene plastics middle layer which has been laminated on one side with a 100% polyester knit fabric and a 1050 denier woven nylon material on the other. You state that the nylon fabric portion weighs 12.3 ounces per square yard while the polyester portion weighs 11.2 ounces. Additionally, you indicate that the polyethylene plastics middle layer will range in weight from 15 to 50 ounces per square yard. Predicated upon these weights, none of the imported materials will be over 70 percent by weight of the plastic portions. This material will be imported as roll goods having 30-inch widths.

The second item (#2) consists of an unfinished part constructed from the material described above. It has been molded, cut to shape, and, after final assembly, will become part of a golf bag, luggage item or climbing/hiking accessory, etc.

The third item (#3) consists of item #2 in its finished condition, i.e., it has been fitted with metal snaps, and, additionally, has been hemmed and sewn together.

We will not be able to issue a definitive classification ruling with respect to the fourth and final item (#4). You mention a “face fabric” of “imitation leather. We found none in the instant sample. We do see a backing fabric of knit construction composed of 100% polyester man-made fibers, which you did mention. The other side of this material was not a fabric, per se, but a plastics material embossed with a geometric pattern. In order to rule on this material, we will need to know the exact construction and composition of this material, including the respective weights of all material components thereof.

The applicable subheading for sample #1 will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, , of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for samples #2 and #3 will be 6307.90.9889, HTS, which provides for other made up articles . Other other. The rate of duty is 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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