CLA-2-59:RR:NC:TP:350 A80997
Ms. Carole J. South
Expediters International of Washington, Inc.
4912 Lima Street
Denver, CO 80239
RE: The tariff classification of a PVC coated textile fabric and a laptop computer case made from such fabric. The fabric and computer case are both manufactured in China.
Dear Ms. South:
In your letters dated February 1st and 27th, 1996, on behalf of the Samsonite Corporation, you requested a classification ruling. While you did not identify the manufacturer of the fabric, the maker of the computer case is Blue Jay Manufacturing in China.
While your letter provided information on the fabric that conflicted somewhat from that which was stapled onto the instant sample in the form of an approximately 2" square label, we are going to rule on this material solely according to the information provided in your two letters. The fabric, identified in your letters as "vylon" and black in color, consists of a woven nylon fabric that has been coated on one side with a compact polyvinyl chloride plastics material. This PVC portion has in turn been embossed to simulate a woven effect. You provided the following weight breakdown for this material which is stated to weigh 500.3g/m2 (14.8oz/y2):
PVC: 89.3%
Nylon: 10.7%
The second item consists of a laptop computer case constructed from the "vylon" material. The outer surface of the case is textile. The case measures approximately 11'x9"x2" and contains a carry handle, a shoulder strap and a zipper for opening.
The applicable subheading for the fabric will be 5903.10.2090, 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, over 70 percent by weight of rubber or plastics. The duty rate will be 3.4 percent ad valorem.
The applicable subheading for the laptop computer case will be 4202.92.9025, HTS, which provides for ... other containers and cases with an outer surface of textile materials, of man-made fibers. The duty rate is 19.5 percent ad valorem.
The laptop computer case falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. There are no textile restraints for the fabric.
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. 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 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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division