CLA-2-54:S:N:N6:350 890541

Mr. Jackson Chuang
Metro Textile Inc.
South Coast Metro Center
535 Anton Blvd. #930
Costa Mesa, CA 92626

RE: The tariff classification of a coated fabric, from Taiwan.

Dear Mr. Chuang:

In your letter dated August 31, 1993, you requested a tariff classification ruling. You indicate that you are a manufacturer's representative for Men Yi Corporation, Taiwan.

The instant sample, style #14633 and black in color, consists of a 100% woven nylon twill fabric (200D x 400D/146 x 33, 60" wide) that contains a light clear polyurethane plastic coating on one side. You provided the following weight specifications for this material:

Wt. before coating: 5.23oz/y2 (177.4g/m2) 84.6% Coating weight: .95oz/y2 (33.2g/m2) 15.4% Total weight: 6.18oz/y2 (209.6g/m2) 100.0%

The New York Customs laboratory analyzed the sample and made the following determination:

Wt. of sample with PU 207g/m2 Wt. of woven nylon 183g/m2 Wt. of PU application 24g/m2

Composition by weight:

Woven nylon 88% Polyurethane plastic 12%

Both surfaces of this fabric have about the same degree of shine to them. The light amount of the clear PU plastic applied on to this twill weave fabric is not visible to the naked eye.

The applicable subheading for the material will be 5407.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing more than 170 grams per square meter. The rate of duty will be 17 percent ad valorem.

This merchandise falls within textile category designation 620. 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