CLA-2-59:S:N:N3H:350 862650
Ms. Elizabeth A. Shannahan
International Hairgoods, Inc.
6811 Flying Cloud Drive
Eden Prairie, MN 55344
RE: The tariff classification of coated fabric for use in the
repair of hair pieces, from the Philippines.
Dear Ms. Shannahan:
In your letter dated April 16, 1991, you requested a tariff
classification ruling.
The sample submitted consists of a woven fabric of 100%
polyester man-made fiber construction that has been overlaid with
a somewhat fine diamond mesh of knit fabric of the same fiber
composition. These two fabrics seem to be joined by a clear
polyurethane plastics applied to the top surface of the knit
material. The fabric, as a whole, is not encased in plastic.
Your letter indicates that the coating weighs 48g/sq./ft. while
the textile portion weighs 12.8g/sq./ft. The finished fabric is
stated to weigh 340 grams per square meter.
The applicable subheading for fabric will be
5903.20.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, with polyurethane, of man-
made fibers, over 70 percent by weight of rubber or plastics.
The rate of duty will be 4.2 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.
Please be advised that
there are no textile restraints for this merchandise.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport