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NY L82354

February 9, 2005

CLA-2-59:RR:NC:TA:350 L82354


TARIFF NO.: 5903.90.2500

Mr. Jeff Clark
115 Grimes Drive
Guntersville, AL 35976

RE: The tariff classification of a coated/laminated fabric, for use in the manufacture of men’s outerwear jackets, from China.

Dear Mr. Clark:

In your letter dated January 27, 2005, which was a follow-up to your earlier inquiry, where we requested additional information, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a woven fabric composed of 100% polyester man-made fibers that has been coated/laminated on one side with a compact polyester plastics material (Polyester Aptra M). This coating, while visible to the naked eye, imbues the material with a waterproof quality. This fabric will be imported as roll goods having 60-inch widths and 100-yard lengths.

While you provided the following weight specifications for this material, which don’t quite add up, this material is not over 70 percent by weight of the plastics portion, and, therefore, will not affect the final classification of the merchandise:

Wt. Of Fabric: 4.2 ounces/yard (84%)
Wt. Of Plastic: 0.8 ounces/yard (16%)
Total Wt.: 5.2* ounces /yard

The applicable subheading for the material 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 plastics. The duty rate is 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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