CLA-2-59:S:N:N6:350 892395

Mr. Hector R. Zapata
Nicam, Inc.
3124 FM 2673
Canyon Lake, TX 78133

RE: The tariff classification of material to be made into camera bags, tote bags and light carry on bags, from either Taiwan or Korea. This merchandise will be purchased from Hong Kong.

Dear Mr. Zapata

In your letter dated November 11, 1993, you requested a tariff classification ruling.

The instant sample, black in color, consists of a plain woven fabric that has been coated on one side with a compact PVC plastics material. This plastic portion has been embossed to resemble woven textile. You indicate the material is made of 43% polyester, 52% vinyl (plastic) and 5% other. The material was informally tested and found to weigh approximately 13 ounces per square yard.

In addition to the fabric sample, there are several types of "bags" mentioned and shown in the accompanying pages of the furnished catalog. Since the respective bags may have different classification numbers, we would need to know exactly what is being imported either through a more detailed description or an actual sample. Further, lacking an actual sample, it is important to indicate what material will show on the outer surface of the bags - the textile or the plastic. At this time, lacking this information, we are unable to answer your request on the classification of the finished bags. Please resubmit your request after you obtain the necessary information .

The applicable subheading for fabric, however, 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, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem.

This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of either Taiwan or Korea 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