CLA-2-59:RR:NC:TA:350 C83041

Ms. Joan Cirasola
Micra Co.
167-14 146th Road
Jamaica, NY 11434

RE: The tariff classification of two coated textile fabrics, for use in the manufacture of ladies anaroks and pants, from China.

Dear Ms. Cirasola:

In your letter dated December 26, 1997, on behalf of FUDA International Ltd., you requested a classification ruling. The manufacturer is Heng Hua Int'l Hang Zhou Henghua Fashion Co., Ltd., China. Two representative samples were submitted. This ruling will respect these materials as being imported as piece goods. Any garments manufactured from these materials could affect their classifications as shown below.

The first item, which was not identified as to style or quality number, consists of a woven fabric composed of a 50%cotton/50% polyester man-made fiber blend that has been coated on one surface with a viscose rayon man-made fiber flock over a middle layer composed of PVC/PU plastics. This middle layer is considered an adhesives material employed to hold the textile flock to the base fabric. This flocking imparts a suede-like appearance to the fabric. Your specification sheet provided the following technical weight data for this material:

50% Cotton/50% Polyester woven fabric: 16% Polyvinyl Chloride plastic (adhesive) 58% Polyurethane Plastic (adhesive): 10% Viscose Rayon Flock: 16% Total: 100%

The second item, which was also not identified as to style or quality number, consists of a knit fabric composed of polyester man-made fibers. This fabric has been thinly coated on one surface with a Polyurethane plastic layer over a Polyvinyl Chloride plastics layer. This polyurethane plastics layer appears to impart the essential character to the material: You provided the following weight breakdown for this material:

Base Fabric: 35% PVC plastic: 50% PU plastic: 15% Total: 100%

The applicable subheading for the first item will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated, or covered, not laminated, of other than man-made fibers, ... . The duty rate will be 3.5 percent ad valorem.

The applicable subheading for the second item will be 5903.20.2500, 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 rubber or plastics. The duty rate is 8.1 percent ad valorem.

Both materials fall within falls within textile category designation 229. Based upon international textile trade agreements products of China are subject to quota 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. 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division