CLA-2-59:S:N:N33H:350 859860
Ms. Mary Elizabeth Strom
Radix Group International, Inc.
5510 West 102nd Street
Los Angeles, Ca 90045
RE: The tariff classification of various shoe materials, from
Taiwan.
Dear Ms. Strom:
In your letter dated December 28, 1990, on behalf of C. Itoh &
Company, you requested a tariff classification ruling.
Four representative samples were submitted. The first item,
identified as NYPL .7mm, consists of a coagulation coated fabric
(21% polyester, 11% rayon, and 68% cotton) where the textile
fibers show on the back surface. While you write that the top
coat is PVC, this was found to be, in fact, a polyurethane
plastics material. The fabric is 80 percent plastic and 20
percent textile, by weight. The second item, identified as NYDY
.8mm, consists of a woven fabric (70% cotton, 19.5% polyester and
10.5% rayon) which has been coated with a polyurethane plastics
material. You state that the plastics is present on both the
surface and back, however, it is, in fact, present only on the
upper surface. This fabric, in finished form, is stated to be 70
percent by weight plastic and 30 percent textile. The third
item, identified as NYPT 1.2mm, consists of an imitation patent
leather fabric composed of a woven backing (65% polyester and 35%
rayon) having a top compact layer of PVC. The fabric weighs 80
percent PVC and 20 percent textile, by weight. The fourth item,
identified as NYSU .10mm, consists of a woven textile fabric (69%
cotton, 20% polyester and 11% rayon) that has been heavily dipped
in a polyurethane plastics material that completely encases the
textile substrate material. The fabric weighs 80 percent
polyurethane and 20 percent textile, by weight. Again, you
stated that the plastic component was a PVC, but this was not the
case.
The applicable subheading for fabric styles NYPL .7mm and NPDY
.8mm will be 5903.20.1000, Harmonized Tariff Schedule of the
United States (HTS), which provides for textile fabrics
impregnated, coated, covered or laminated with plastics, with
polyurethane, of cotton. The rate of duty will be 5.3 percent
ad valorem. The third item, style NYPT 1.2mm, is classifiable in
item 5903.10.2090, HTS, which provides for textile fabrics
impregnated, coated, covered or laminated with plastics, with
polyvinyl chloride, of man-made fibers, over 70 percent by weight
of plastics. The duty rate is 4.2 percent ad valorem. The
fourth and final item, style NYSU .1mm, falls in subheading
3921.90.1910, HTS, which provides for other plates, sheets, film,
foil and strip, of plastics, combined with textile materials and
weighing not more than 1.492kg/sq. mtr., products with textile
components in which vegetable fibers predominate by weight over
any other single textile fiber, with duty of 5.3 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 this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport