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NY 850686


April 20, 1991

CLA-2-59:S:N:N3H:350 850686

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2500

Mr. Bill Kaczmarek
Seattle Textile Company
5700 1st Avenue South
Seattle, WA 98108

RE: The tariff classification of plastic coated packcloth and oxford textile fabrics from Taiwan.

Dear Mr. Kaczmarek:

In your letter dated March 20, 1990, you requested a tariff classification ruling.

Your letter mentioned a 90/1 Shipment and a 90/2 shipment, but in a phone conversation with the National Import Specialist you indicated that the two submitted samples relate only to the 90/2 reference. This letter will just address those samples. The two fabrics are both woven from 100 percent nylon grouped filament yarns. The yarns of the packcloth (labeled No.1, black) are 400 denier with a 60 x 38 count and the oxford (labeled No.2, gray) is of 210 denier and a 64 x 54 count. The materials are not further identified by any style name or number. You write that each material is coated with both polyurethane and polyvinyl chloride plastics and later mentioned in a phone conversation that the polyurethane, which is next to the fabric, was used to help impart a shine to the surface. Both plastic substances are clear or transparent in nature. The weights of the respective components are given as:

4000 packcloth 210D oxford
Base fabric weight 5.75oz 79% 3.25oz 72%
PU coating weight 0.25 4% 0.25 5%
PVC coating weight+)1.25 +) 17% +)1.25 +) 23% Total weight 7.25 100% 4.50 100%

For a fabric to be consider coated for tariff purposes, the plastic substance must be visible to the naked eye other than by change of color. Under close examination and with the aid of the shine, the plastic substance on both fabrics are just discernable with the naked eye.
To maintain uniformity of classification and product integrity, shipment of these two qualities (regardless of the color of the fabric) must be invoiced listing the various component weights as given in your letter of March 20, 1990 and cited above in this ruling. Weight of the plastic components less than those given will probably result in the fabric not being considered coated for tariff purposes, with a resulting change in duty and textile category number. This letter pertains only to materials of the submitted samples.

The applicable subheading for both types of fabrics, because of the preponderance of the PVC plastic, will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of man-made fibers coated or laminated with polyvinyl chloride plastic and not over 70 percent by weight plastic. The rate of duty will be 8.5 percent ad valorem.

These coated fabrics fall within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On current Import Quotas (Restraints Levels), an internal issuance of the U.S. customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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