CLA-2-59:S:N:N6:350 898520
Ms. Jennie Feng
Fabtex Inc.
1980 Wright Avenue
La Verne, CA 91750
RE: The tariff classification of coated fabric for use in the
manufacture of luggage, tote bags and the like, from Taiwan.
Dear Ms. Feng:
In your letter dated May 27,1994, you requested a
classification ruling.
The instant sample, identified as style 2000 and black in
color, consists of a 100% nylon filament woven fabric
(2000Dx2000D/44T 23x21) which has been dyed in a uniform single
color. This material has been coated on one surface with a clear
polyurethane plastics material. You provided the following weight
specifications for this material:
Nylon fabric: 400.49g/m2 (89.8% of total weight)
PU coating: 45.50g/m2 (10.2% of total weight)
Total wt.: 445.99g/m2
The instant sample was not tested by the Customs Laboratory
to verify the furnished weights. Although you report that the
plastic coating accounts for only 10.2% of the weight of this
quality, the plastic is in sufficient amount to be visible to the
naked eye.
In addition to the fabric being coated on one side with the
plastic, the material has been treated with a durable water
repellent substance. You indicated, in a telephone conversation
with the National Import Specialist, that the water repellent
substance was part of the dye bath for the fabric. The plastics
coating was subsequent to this treatment.
The applicable subheading for the material will be
5903.20.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, with polyurethane, of man-made
fibers, not over 70 percent by weight of plastics. The duty rate
will be 8.5 percent ad valorem.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements products of
Taiwan are subject to quota restraints and the requirement of a
visa.
The designated textile and apparel categories 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