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August 19, 1999

CLA-2-59:RR:NC:TA:350 E85712

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.10.2500

Mr. Max Solomon III
Explan International Trade Inc.
1055 Shotgun Road
Sunrise, FL 33326

RE: The tariff classification of Textile/PVC material used to heat transfer images to fabric or other surfaces, from Brazil.

Dear Mr. Solomon:

In your letter dated July 30, 1999, you requested a classification ruling.

The instant sample, consists of a woven fabric composed of 100% polyester man-made fibers which has been coated/laminated on one side with a compact polyvinyl chloride plastics material. This material is designed to transfer an image to a dark colored “T” shirt or other dark colored surface such as a book cover or photo album, etc. Your letter indicates that this material will be imported in cut sizes of 11” x 17” or, in the future of 8 ½” x 11”, 11 11/16’ x 16 ½” and 8 ¼” x 11”.

You provided the following weight specifications for this material: Textile 2,850 g/m2 and PVC 137 g/m2, respectively. However, per a recent telephone conversation with your office, the weight given for the textile portion was a typo. The correct weights are as follows:

Wt. Of Textile: 285 g/m2 (67.5%)
Wt. Of PVC: 137 g/m2 (32.5%)
Total Wt.: 422 g/m2 (100%)
While you suggest classification in tariff subheading 5903.10. “30,” that subheading refers to a textile presence of other than cotton or man-made fibers. Since the composition of the textile portion of this fabric is polyester (a man-made fiber) classification is as indicated below.

The applicable subheading for the product will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered, or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8 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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