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NY N018318




October 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.20.2500

Ms. Joyce A. Frase
Schott Performance Fabrics, Inc.
2850 Gilchrist Road
Akron, OH 44305

RE: The tariff classification of a plastics coated textile fabric, for use in the manufacture of various protective covers, from Taiwan.

Dear Ms. Fust:

In your letter dated October 2, 2007, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a 100% polyester knit fabric (75D/136F) that is white in color. This fabric has been lightly, yet visibly coated on one side with a clear polyurethane plastics material. This coating application noticeably flattens the surface of the coated side, thereby making it more visible to the naked eye. You provided the following technical specifications for this material;

Wt. of polyester: 3.70 oz/yd (85%)
Wt. of PU plastic: .64 oz/yd (15%)
Total Wt.: 4.34 oz/yd (100%)

You suggest that classification is proper in tariff subheading 6006.31.0040, HTSUS, which provides for other knitted or crocheted fabrics, of synthetic fibers, unbleached or bleached, of double knit or interlock construction, of polyester, however, this would not be correct. Since the coating on this material is visible to the naked eye as explained above, the exclusionary language to heading 5903 does not apply and, therefore, no further consideration can be given to tariff heading 6006.

The applicable subheading for the material, which will be imported as roll goods measuring 60-inches wide, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty will be 7.5 percent ad valorem.     

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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