CLA-2-59:RR:NC:TP:350 818408
Ms. Betty Scruggs Hogendorp
U.S. Medical Equipment, Inc.
P.O. Box 1287
Millersville, MD 21108
RE: The tariff classification of three plastic (Polyurethane/PVC) coated textile fabrics for use in the manufacture of outerwear, from Italy.
Dear Ms. Hogendorp:
In your letter dated January 15, 1996 and Fax submission of January 26, 1996, you requested a tariff classification ruling.
Three representative samples were submitted. The first item, identified as Polytex with Ref. Code 25.590, consists of a
woven cotton fabric (white) that has been coated on one side with a clear/translucent polyurethane plastics material with is in sufficient amount to be visible to the naked eye. You indicate that this material is waterproof and will be imported in continuous lengths. Your specification sheet indicates the material has the following composition: PU plastic - 75/80g/m2 and cotton fabric - 80/85g/m2, respectively. This material is for use in the manufacture of outerwear garments such as ski jackets and ski pants, etc.
The second item, style 10.461, consists of a polyester fabric of looped pile weft knit construction that has been coated/laminated on one surface with a compact polyvinyl chloride plastic film. You did not provide any weight specifications for this material.
The third and final item, style 28.590, consists of cotton fabric of looped terry pile weft knit construction that has been coated/laminated on one side with a compact polyurethane plastics material. You provided the following weight specifications for this material: PU plastic - 75/80g/m2 and cotton fabric - 130/135g/m2.
The applicable subheading for Ref. code 25.590 will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastic, with polyurethane, of cotton The rate of duty will be 4.8 percent ad valorem.
The applicable subheading for Ref. code 10.461 will be 6001.22.0000, HTS, which provides for pile fabrics, including "long pile' fabrics and terry fabrics, knitted or crocheted, ... looped pile fabrics, of man-made fibers. The duty rate is 19 percent ad valorem.
The applicable subheading for Ref. code 25.590 will be 6001.21.0000, HTS, which provides for pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted, ... looped pile fabrics, of cotton. The duty rate is 10.8 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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division