CLA-2-60:R:N3:351 815928

Mr. Filippo M. Bovio
COPCA
445 Park Avenue, 14th Floor
New York, NY 10022

RE: The tariff classification of coated knit pile fabrics from Spain.

Dear Mr. Bovio:

In your letter dated October 13, 1995, you requested a tariff classification ruling.

You have submitted four similar samples of coated fabrics of knit looped pile construction, article nos. 135,145, 1454 and 9135. In your letter, you state that the surfaces (fabrics on the face sides) are composed of 80% cotton and 20% polyester; we assume that the fabrics' pile fibers are of cotton and that the polyester fibers are in the fabrics' grounds. Article nos. 135, 145 and 1454 are coated on the back with a film of 100% P.V.C., and article no. 9135 is made with a film of 100% polyurethane. All of these fabrics will shipped in rolls measuring about 70-80 meters long and between 190-205 centimeters wide.

The applicable subheading for the four fabrics will be 6001.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted; looped pile fabrics; of cotton. The rate of duty will be 11 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 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 Jeff Konzet at 212-466-5885.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division