CLA-2-59:S:N:N3H:350 870867
TARIFF NO: 5903.90.2000; 5903.90.2500; 5907.00.9090
Mr. C. Kubli
James J. Boyle & Co.
371 Allerton Avenue
So. San Francisco, CA 94080
RE: The tariff classification of "REF-LITE" reflecting material,
from Japan.
Dear Mr. Kubli:
In your letter dated January 21, 1991, on behalf of Sumitomo
Corporation of America, you requested a tariff classification ruling.
Since the products for which you request classification are
grouped by series and then by grade, we are only going to classify
those items for which there is a representative sample (if possible).
Grades 1101 and 1204 (1000 Series), 8214 and 8303 (8000 Series),
and 9301 (9000 Series), all consist of a woven backing fabric composed
wholly of man-made fibers that has been coated on one surface with
micro- sphere glass beads which impart a reflective quality to the
fabric.
Grades 10103 and 10717 (10000 Series), consist of similar glass
spheres encapsulated in plastic. These are considered to be plastic
materials and have been laminated to woven man-made fiber backing
fabrics. While you did not identify the plastics substance, it does not
appear to be either a PVC or polyethylene. The ratio of the plastic
vis a vis the textile, while not furnished with your inquiry, will
affect the classification of these two grades.
We will not, unfortunately, be able to respond to the
classification of any grades in the 2000 series because no
representative sample has been furnished. Additionally, we will not be
able to provide a classification for Grade 9501 noting that the
composition and construction was not provided and the nature of the
product is not clear from the instant sample.
The aforementioned materials are designed to be applied to such
things as shoes, clothes and caps, etc. We note, per your literature,
that they enable drivers to see the wearer of such fabrics even in the
depths of winter darkness.
The applicable subheading for Grades 1101, 1204, 8303, 8214 and
9301, will be 5907.00.9090, Harmonized Tariff Schedule of the United
States (HTS), which provides for textile fabrics otherwise impregnated,
coated, covered or laminated, of other than vegetable fibers. The rate
of duty will be 5.8 percent ad valorem.
The applicable subheading for Grades 10103 and 10717, if over 70
percent by weight of plastics, will be 5903.90.2000, HTS, which
provides for textile fabrics, impregnated, coated, covered or laminated
with plastics, of man-made fibers, with duty at the rate of 4.2 percent
ad valorem. If not over 70 percent by weight of plastics,
classification would fall in item 5903.90. 2500, HTS, with duty of 8.5
percent ad valorem.
The products mentioned above which are classified in either item
5903.90.2500 or 5907.00.9090, fall within textile category designation
229. Based upon international textile trade agreements, products of
Japan are subject to quota and the requirement of a visa. There are no
textile restraints for any materials classified in HTS item
5903.90.2000.
The designated textile and apparel category 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