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NY 803621




November 9, 1994

CLA-2-59:S:N:N6:350 803621

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.1000; 5903.90.2500

Ms. Lisa A. Tierney
John V. Carr & Son Inc.
P.O. Box 248
Champlain, NY 12919

RE: The tariff classification of five plastic coated fabrics for use in upholstery, from Canada.

Dear Ms. Tierney:

In your letters dated September 9 and October 21, 1994, on behalf of Tisbek Verticle Ltee, Quebec, Canada, you requested a tariff classification ruling.

Five representative samples were submitted. Each consists of a jacquard woven upholstery fabric that has been coated on the back with a white acrylic plastic which is visible to the naked eye.

The first item, style G-3854, consists of a 60% cotton/40% polyester woven fabric that has been coated on the back with a plastics substance. You provide the following specifications for this material (weights are per linear yard of 58" wide material):

Yarns: 167 denier (textured) Threads in warp: 43/2 2/16cc (non-textured) Threads in filling: 40

Wt. of coating: .28lb/yd (35%)
Wt. of material: .52lb/yd (65%)
Total wt.: .80lb/yd (100%)

The second item, style G-3591, consists of a 73% acrylic/27% polyester woven fabric that has been coated on the back with a plastics substance. The material has the following specifications:

Yarns: 167 denier (textured) Threads in warp: 43/2 d3600 (non-textured) Threads in filling: 36 A420K "

Wt. of coating: .28lb/yd (29%)
Wt. of material: .69lb/yd (71%)
Total wt.: .97lb/yd (100%)

The third item, style G-3565, consists of a 66% polyester/34% cotton woven fabric that has been coated on the back with a plastics substance. The material has the following specifications:

Yarns: 167 denier (textured) Threads in warp: 43/2 10CC (non-textured) Threads in filling: 36 2/16CC "

Wt. of coating: .28lb/yd (35%)
Wt. of material: .52lb/yd (65%)
Total wt.: .80lb/yd (100%)

The fourth item, style G-3412, consists of a 46% acrylic/28% polyester/26% cotton woven fabric that has been coated on the back with a plastics substance. The material has the following specifications:

Yarns: 167 denier (textured) Threads in warp: 43/2 2/16CC (non-textured) Threads in filling: 36 D3600 "

Wt. of coating: .28lb/yd (29%)
Wt. of material: .67lb/yd (71%)
Total wt.: .95lb/yd (100%)

The fifth and final item, style G-3415, consists of a 47% acrylic/30% polyester/23% acetate fabric that has been coated on the back with a plastics substance. The material has the following specifications:

Yarns: 167 denier (textured) Threads in warp: 43/2 D3600 (non-textured) Threads in filling; 36 ACE600 "

Wt. of coating: .28lb/yd (30%)
Wt. of material: .65lb/yd (70%)
Total wt.: .93lb/yd (100%)

The applicable subheading for style G-3854 will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of cotton. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for styles G-3591, G-3565, G-3412 and G-3415 will be 5903.90.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 8.5 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
New York Seaport

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