CLA-2-59:S:N:N3H:350 863680

Mr. Jack B. Waddick
Samsonite Corporation
P.O. Box 1116
Nogales, Arizona 85628

RE: The tariff classification of two coated fabrics for use in the manufacture of luggage, from Taiwan.

Dear Mr. Waddick:

In your letter dated May 1, 1991, you requested a classification ruling. The first item, which will be imported in four different colors, i.e., 2380-906-340(Spanish Moss), 2380-906-008(Black), 2380-906-3349(Burgundy) and 2380-906-335(Champagne) consists of a woven fabric composed of a 1262 denier ballistic nylon which has been coated on the under surface with .20mm polyvinyl chloride plastic. The second item, style 2380-926-774(Tapestry), consists of a woven fabric with a floral design composed of 77% polyester, 15% acrylic and 8% cotton, by weight. This fabric has also been coated on the back with a .20mm PVC plastics material. Your letter indicates that neither fabric is over 70 percent by weight of the plastic coating.

The applicable subheading for the two fabrics will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastics. The duty rate will be 8.5 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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