CLA-2-59:S:N:N3H:350 863458
Mr. Charles E. Mooers
F.H. Fenderson Inc.
P.O. Box 8
Champlain, N.Y. 12919
RE: The tariff classification of a coated fabric for use in the
manufacture of convertible replacement tops, from Canada.
Dear Mr. Mooers:
In your letter dated May 16, 1991, on behalf of Beckwith-
Bemis, Inc., you requested a tariff classification ruling.
The sample submitted (CL 12725) consists of a 100 percent
cotton woven substrate fabric that you indicate has been coated
on one side with a thin layer of PVC plastics material. This
plastics layer, which does not appear to be cellular, has been
deeply embossed to simulate a woven fabric. Your letter
indicates that this fabric weighs 17 ounces per linear yard with
the cotton portion comprising 6.2 ounces. This means that the
fabric is 63% by weight of PVC and 37% cotton. This fabric will
be imported in continuous lenghts having 54" widths.
The applicable subheading for the fabric will be
5903.10.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, with polyvinyl chloride, of
cotton. The rate of duty will be 5.3 percent ad valorem.
Goods classifiable under subheading 5903.10.1000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.7 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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