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NY 863458


May 24, 1991

CLA-2-59:S:N:N3H:350 863458

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.1000

Mr. Charles E. Mooers
F.H. Fenderson Inc.
P.O. Box 8
Champlain, N.Y. 12919

RE: The tariff classification of a coated fabric for use in the manufacture of convertible replacement tops, from Canada.

Dear Mr. Mooers:

In your letter dated May 16, 1991, on behalf of Beckwith- Bemis, Inc., you requested a tariff classification ruling.

The sample submitted (CL 12725) consists of a 100 percent cotton woven substrate fabric that you indicate has been coated on one side with a thin layer of PVC plastics material. This plastics layer, which does not appear to be cellular, has been deeply embossed to simulate a woven fabric. Your letter indicates that this fabric weighs 17 ounces per linear yard with the cotton portion comprising 6.2 ounces. This means that the fabric is 63% by weight of PVC and 37% cotton. This fabric will be imported in continuous lenghts having 54" widths.

The applicable subheading for the fabric will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 5903.10.1000, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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