CLA-2-39:S:N:N6:350 889417
Mr. Thomas M. Stanton
Edward M. Jones & Co., Inc.
7906 N.E. Airport Way
Portland, OR 97218
RE: The tariff classification of two coated/laminated fabrics for
use in the manufacture of windsurfing bags and other water
resistant gear, from Taiwan.
Dear Mr. Stanton:
In your letter dated August 13, 1993, on behalf of Dakine
Hawaii, you requested a tariff classification ruling. You indicate
that the manufacturer of these materials is Yaw Liamy Co., Ltd.,
Taipei, Taiwan.
The first item, which you refer to as Sample #1, consists of
a 100% nylon open mesh scrim (woven) that is completely encased on
both sides with a PVC plastics material. You state that the PVC
portion accounts for 90% by weight of the total weight of the
fabric and the nylon accounts for the remaining 10%.
The second item, which you refer to as Sample #2, consists of
a woven scrim composed of milky colored polypropylene strips that
have been clear coated with a polypropylene plastics which is not
visible to the naked eye. One surface has been laminated to a
"silver" mylar film (a plastic). Your stated weights are simply
furnished in percentages (70% Polypropylene/30% Mylar) with no
specific weights shown. It appears, however, from the instant
sample that the woven textile portion is more than 30% by weight of
the total weight of the material.
The applicable subheading for Sample #1 will be 3921.90.1100,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other plates, sheets, film, foil and strip, of
plastics, combined with textile materials and weighing not more
than 1.492 kilograms per square meter, products with textile
components in which man-made fibers predominate by weight over any
other single textile fiber, over 70 percent by weight of plastic.
The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for Sample #2 will be 5903.90.2500,
HTS, which
provides for textile fabrics impregnated, coated, covered or laminated with
plastics, not over 70 percent by weight of plastics. The rate of duty is 8.5
percent ad valorem..
Sample #2 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 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