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NY M87043

October 24, 2006

CLA-2-59:RR:NC:TA:350 M87043


TARIFF NO.: 5903.20.2500

Mr. Brett Ian Harris
Attorney at Law
1200 G Street, NW, Suite 800
Washington, DC 20005

RE: The tariff classification of a laminated textile fabric, which has been roller coated to create a reptilian design, from China.

Dear Mr. Harris

In your letter dated September 22, 2006, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a tariff classification ruling.

The instant sample, identified as style “Wrangler”, consists of a textile material, which is composed of three distinct layers. Specifically, it consists of a polyurethane plastics foam layer which is sandwiched between a 100% polyester weft knit fabric on one side (posterior) and what appears to be a brushed 100% polyester woven fabric on the other (top). In your letter, you indicate that the spotted effect on the face of the fabric is achieved by applying polyurethane plastic resin with a roller in a dotted pattern after it has been brushed. This creates an overall reptilian design over the face of the fabric. The polyurethane plastic portion is represented by the shiny dark areas on the face of the fabric. While you did not provide any weight specification for the PU foam layer, it is visible in cross section, and does not appear to comprise over 70 percent by weight of the total weight of the material. You did, however, state that the face fabric weighs 140 g/m² while the backing fabric weighs 105 g/m²

The applicable subheading for the material, which we presume will be imported as roll goods, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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.      

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This merchandise falls within textile category designation 229. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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