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NY N003408

November 30, 2006



TARIFF NO.: 5903.20.2500

Mr. Ross W. Auman
Albine Boot Company, Inc.
841 South Center Avenue
Somerset, PA 15501

RE: The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of footwear linings, from India.

Dear Mr. Auman:

In your letter dated November 6, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.

The instant sample, consists of a knit fabric which is composed of 100% polyester man-made fibers that has been laminated on one side with a cellular polyurethane plastics material. While no weight breakdown was provided, the polyurethane plastic portion does not appear to be over 70 percent by weight of the total weight of the material. You state that this material has application as a lining in a boot where the textile portion will rest against the foot. As such, the textile material is deemed to be more than mere reinforcement.

The applicable subheading for the product, which 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 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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