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NY L85135





June 21, 2005

CLA-2-59:RR:NC:TA:350 L85135

CATEGORY: CLASSIFICATION

TARIFF NO.: 5906.99.2500

Brett Ian Harris
McKenna Long & Aldridge LLP
1900 K Street, NW
Washington, DC 20006

RE: The tariff classification of a SBR coated woven polyester fabric, for use in the manufacture of upholstery, from Taiwan

Dear Mr. Harris:

In your letter dated May 17, 2005 which was received May 23, 2005, on behalf of Global Textile Alliance, Inc., you requested a tariff classification ruling.

Your letter states the fabric, known as “Sensations with SBR Latex “, is 100 percent polyester and is used in the manufacture of upholstery. In addition, the letter indicates one side of the fabric has been brushed to give the appearance of suede, while the other side has been coated with a styrene-butadiene rubber (SBR) solution. The SBR polymer is said to consist of 40 percent styrene and 60 percent butadiene by weight. You have provided a sample of the fabric as well as two samples of the SBR, a solid and a solution sample. No laboratory analysis was done on these samples. Although your letter does not indicate whether the fabric will be imported in rolls, for purposes of this letter we will assume it will be imported as piece goods. The applicable subheading for the SBR coated woven polyester fabric will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Rubberized textile fabrics, other than those of heading 5902: Other: Other: Of man-made fibers: Other. The rate of duty will be Free.

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 Deborah Walsh at (646) 733-3044.

Sincerely,

Robert B. Swierupski
Director,

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