CLA-2-59:RR:NC:TA:350 L85075
Ms. Christy Sakmar-Allison
Stahls’ Inc.
P.O. Box 628
St. Clair Shores, MI 48080
RE: The tariff classification of a plastics coated textile fabric, for use in the graphics design industry.
Dear Ms. Allison:
In your letter dated May 12, 2005, which was received June 1, 2005, you requested a tariff classification ruling.
You supplied two samples representing the material both before and after the application of a polyolefin plastics coating on one surface. Specifically, you request a ruling on a 100% polyester twill woven fabric having a polyolefin plastics coating applied to one surface. While not specifically mentioned in your letter, this coating does not appear to be over 70 percent by weight of the total weight of the fabric, however, it is visible to the naked eye. This fabric, which will be shipped as roll goods will later be used to manufacture labels, etc., for sporting goods and the like.
While you suggest classification in tariff subheading 5903.10.3000, this is not correct. That heading provides for textile fabrics impregnated, coated, covered or laminated with polyvinyl chloride plastic and, additionally, refers to a base fabric composed of other than cotton or man-made fibers. Your material is of polyester man-made fibers and is coated with a polyolefin (not PVC) plastics material.
The applicable subheading for this material (as roll goods) will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic.
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