CLA-2-56:RR:NC:TA:350 K89902

Mr. Robert Scarlett
Maersk Customs Services
144-35 157th Street
Jamaica, NY 11434

RE: The tariff classification of a PVC laminated nonwoven fabric, of a kind used for table covers, etc., from China.

Dear Mr. Scarlett:

In your letter dated September 24, 2004, which was a follow-up to your earlier inquiry, where we requested additional information, you requested a tariff classification ruling. This ruling is on behalf of Elrene Home Fashions, New York, NY.

The instant sample, consists of a lightweight nonwoven fabric, which was formed from a fibrous web of polyester man-made fibers (filament) that had been bonded together by needle punching. This material has been laminated on one side with a compact polyvinyl chloride plastics material, which, in turn, has been dyed and embossed with a floral design. Your letter indicates that this fabric will be imported as roll goods measuring 10-15 yards in length. The submitted sample was informally weighed and was found to weigh approximately 164 grams per square meter.

The applicable subheading for the material will be 5603.14.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of man-made filaments, weighing more than 150g/m², laminated fabrics. The duty rate will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division