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NY K89460

September 24, 2004

CLA-2-59:RR:NC:TA:350 K89460


TARIFF NO.: 5903.20.2500

Ms. Susan Xu
DiDi International, Inc.
724 Bel Aire Terrace
Palatine, IL 60074

RE: The tariff classification of a plastics coated textile fabric for use in upholstery, from China.

Dear Ms. Xu:

In your letter dated September 8, 2004, you requested a tariff classification ruling.

The instant sample, identified as style DD-SU-1001, consists of a 100% polyester woven fabric which appears to have been brushed to produce its suede-like appearance. This material, in turn, has been laminated to a woven oxford fabric which is also composed of 100% polyester man-made fibers. This oxford material has been visibly coated on its exposed side with a polyurethane acrylate plastics material. This plastics coating does not appear to be over 70 percent by weight of the total weight of the material.

While you suggest classification in tariff subheading 5903.20.1800, this is not correct. Products classifiable in that subheading must be produced in conformance with the tenets of note 9 to Section XI in the tariff. Specifically, the underlying fabrics must be produced from layers of parallel textile yarns superimposed on each other at acute or right angles. Additionally, these layers must be bonded at the intersections of the yarns by an adhesive or by thermal bonding. Such is not the case with respect to your product.

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 7.5 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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