CLA-2-59:RR:NC:TP:350 818515
Mr. Charles W. Merrels
Charles W. Merrels
205 West 15th Street
New York, NY 1011-6418
RE: The tariff classification of a plastic coated textile fabric from India.
Dear Mr. Merrels:
In your letter dated January 17, 1996, you requested a tariff classification ruling.
A before and after sample was submitted. This fabric appears to be a tablecloth type material. The material to be imported consists of a 100% woven cotton fabric that has been printed with a colorful design and then coated with a transparent polyurethane/acrylic plastics material. This coating is in sufficient amount to be visible to the naked eye. Your letter states that the fabric has a yarn count of 92 x 88 and has the following weight:
Wt. of cotton fabric: 100g/m2 (52%)
Wt. of plastic: 90g/m2 (48%)
Total wt.: 190g/m2 (100%)
The New York Customs laboratory analyzed the instant sample and made the final determination:
Wt. of cotton fabric: 107.5g/m2 (56.8%)
Wt. of plastic: 81.7g/m2 (43.2%)
Total wt.: 189.2g/m2 (100%)
The applicable subheading for the material will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, .... of cotton. The duty rate will be 4.8 percent ad valorem.
Articles classifiable under subheading 5903.90.1000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations provided the GSP is renewed.
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 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division