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NY 802326





December 13, 1994

CLA-2-59:S:N:N6:350 802326

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2090; 5906.99.2500

Mr. Arthur M.J. Chen
Metro Textile Inc.
South Coast Metro Center
535 Anton Blvd. #930
Costa Mesa, CA 92626

RE: The tariff classification of one plastic and one rubber coated fabric from Taiwan.

Dear Mr. Chen:

In your letter dated September 19, 1994, on behalf of Huber Textile Inc., you requested a classification ruling. You state that you are the manufacturer's representative for Hsiang Lun Industrial Corporation, Taipei, Taiwan who is the manufacturer.

The first sample, style #10486, and navy in color, consists of a 100% filament nylon taffeta woven fabric (70Dx70D/104x86, 58/60" wide) that has been coated on one side with rubber. You provided the following technical specifications for this material:

Yarn size warp - 70D filament nylon yarns Yarn size weft - 70D filament nylon yarns

Wt. of fabric: 63g/m2. (26%)
Wt. of coating: 179g/m2 (74%)
Total wt.: 242g/m2 (100%)

The New York Customs laboratory analyzed the instant sample and made the following determination:

Wt. of fabric: 63.5g/m2 (32%)
Wt. of coating: 134.7g/m2 (68%)
Total wt.: 198.2g/m2 (100%)

The second sample, style #3427, and tan in color, consists of a 100% textured polyester oxford weave, 600Dx300D/34/27, 58/60" wide fabric that has been laminated on one side with a PVC plastics material. You provided the following technical specifications for this material:

Yarn size warp - 600D textured polyester yarns Yarn size weft - 300D textured polyester yarns

Wt. of fabric: 136g/m2 (28%)
Wt. of coating: 344g/m2 (72%)
Total wt.: 480g/m2 (100%)

The New York Customs laboratory analyzed the instant sample and made the following determination:

Wt. of fabric: 141.1g/m2 (26.5%)
Wt. of coating: 391.4g/m2 (73.5%)
Total wt.: 532.5g/m2 (100%)

These materials are for use in the manufacture of garments and luggage type items.

The applicable subheading for the first material (style # 10486) will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than knitted or crocheted, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for the second material (style #3427) will be 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 rubber or plastics. The duty rate is 4.2 percent ad valorem.

The first sample, style #10486, falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. There are no textile restraints for style #3427.

The designated textile and apparel categories 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 (Restraint 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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