CLA-2-59:S:N:N3H:350 869437
Mr. Nam Y. Choi
Ilshin America, Inc.
614 Stanley Place
River Vale, NJ 07675
RE: The tariff classification of a fusible interlining fabric,
from Korea.
Dear Mr. Choi:
In your letter dated September 24, 1991, which was postmarked
December 2, 1991, and received by this office December 4, 1991,
you requested a tariff classification ruling.
The instant sample (IS-3005), consists of a woven interlining
fabric composed of 100% cotton which has been lightly coated with
thermoplastic resin dots. While the type of thermoplastic resin
was not stated in your correspondence, it does appear to be other
than a PVC or PU plastic. We note, that only by using a strong
light and holding and manipulating the fabric to the correct
angle, is it possible to see small shiny points or dots of
reflected light. Headquarters has apparently taken the position
that all thermodot coated or printed interlining materials will
be considered coated for tariff purposes. The following
technical specifications were provided:
Fabric weight: 2.36 o.z./yd (84%)
Thermoplastic: .46 o.z./yd (16%)
Total weight: 2.82 o.z./yd (100%)
Yarn size: 40's x 30's
Count: 70 x 27 TPI; bleached
You indicate that this fabric will be imported in rolls
measuring 45 inches in width.
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, of cotton. The rate of duty will be 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