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July 8, 1999

CLA-2-59:RR:NC:TA:350 E83158

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.1000

Mr. Josè A. Manrique
American Chamber of Commerce in Spain
Tuset, 8
Edificio Monitor
08006 Barcelona, Spain

RE: The tariff classification of five plastic coated upholstery/luggage weight textile materials, from Spain.

Dear Mr. Manrique:

In your letter dated May 20, 1999, on behalf of Plasticos Elche, S.A., Spain, you requested a classification ruling.

Five representative samples were submitted. While you did not indicate the end use of any of these materials, they all appear to be upholstery/luggage weight materials.

The five materials, all of woven construction, have their polyurethane coated sides dyed and embossed to simulate leather.

The first item, style Marea Azul 2, consists of a lightly brushed, apparent on one side, woven fabric that has been coated on the opposite side with a compact polyurethane plastics material.

The second item, style Isola 210 D, consists of a lightly brushed, apparent on one side, woven fabric that has been coated on the opposite side, based on your description, with, first, a layer of cellular polyvinyl chloride followed by a top visible layer of compact polyurethane plastic.

The third item, style Impala 239 D, is of a 100 percent woven cotton fabric that appears to have been slightly brushed then in turn impregnated or coated (possibly by a coagulation method) with polyurethane plastic. There is a top embossed compact skin coat of polyurethane. Although the plastic permeates through the weave of the fabric to the other side the fibrous brushed nature of the textile is not lost or covered. The fourth item, style Impala Ilan 249 D, is similar in construction to the third item.

The fifth and final item, style Impala Kudu 1401, is also similar in constructions to the third and fourth items.

The last three styles are basically the same, varying only in the type of embossed pattern and color.

You provided the following technical specifications for these materials which will be imported as piece goods in 145-148 cm widths:

Polyester 23%
PU 23%

Polyester 10%
PU 23%
PVC 54%

PU 57%

Impala Ilan 249D: Cotton 43% (420 g/m² +/- 10 g/m²) PU 57%

Impala Kudu 1401: Cotton 43% (420 g/m²)
PU 57%

All of the fabrics are in chief weight of the cotton fibers.

The applicable subheading for all five styles will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of cotton. The duty rate is 4 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,

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