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NY 859860


January 31, 1991

CLA-2-59:S:N:N33H:350 859860

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000; 5903.10.2090; 3921.90.1910

Ms. Mary Elizabeth Strom
Radix Group International, Inc.
5510 West 102nd Street
Los Angeles, Ca 90045

RE: The tariff classification of various shoe materials, from Taiwan.

Dear Ms. Strom:

In your letter dated December 28, 1990, on behalf of C. Itoh & Company, you requested a tariff classification ruling.

Four representative samples were submitted. The first item, identified as NYPL .7mm, consists of a coagulation coated fabric (21% polyester, 11% rayon, and 68% cotton) where the textile fibers show on the back surface. While you write that the top coat is PVC, this was found to be, in fact, a polyurethane plastics material. The fabric is 80 percent plastic and 20 percent textile, by weight. The second item, identified as NYDY .8mm, consists of a woven fabric (70% cotton, 19.5% polyester and 10.5% rayon) which has been coated with a polyurethane plastics material. You state that the plastics is present on both the surface and back, however, it is, in fact, present only on the upper surface. This fabric, in finished form, is stated to be 70 percent by weight plastic and 30 percent textile. The third item, identified as NYPT 1.2mm, consists of an imitation patent leather fabric composed of a woven backing (65% polyester and 35% rayon) having a top compact layer of PVC. The fabric weighs 80 percent PVC and 20 percent textile, by weight. The fourth item, identified as NYSU .10mm, consists of a woven textile fabric (69% cotton, 20% polyester and 11% rayon) that has been heavily dipped in a polyurethane plastics material that completely encases the textile substrate material. The fabric weighs 80 percent polyurethane and 20 percent textile, by weight. Again, you stated that the plastic component was a PVC, but this was not the case.

The applicable subheading for fabric styles NYPL .7mm and NPDY .8mm will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The rate of duty will be 5.3 percent ad valorem. The third item, style NYPT 1.2mm, is classifiable in item 5903.10.2090, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. The duty rate is 4.2 percent ad valorem. The fourth and final item, style NYSU .1mm, falls in subheading 3921.90.1910, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492kg/sq. mtr., products with textile components in which vegetable fibers predominate by weight over any other single textile fiber, with duty of 5.3 percent ad valorem.

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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