CLA-2-39:RR:NC:TA:350 C86344

Mr. Ron Wells
Import Logistics, Inc.
3847 Exchange Avenue
Aurora, IL 60504-8106

RE: The tariff classification of two plastic coated textile fabrics for use in the inflatable industry, from the United Kingdom.

Dear Mr. Wells:

In your letter dated March 4, 1998, on behalf of Amusement Products of America and Reliatex Inc., which was received April 6, 1998, you requested a tariff classification ruling. The manufacturer is Plasticotta U.K. Limited, Bolton, U.K.

You request the tariff classification for two materials. Several representative samples were submitted differing only in color.

The first item, Article #1 (Cotta 610 nylon cbs fire retardant), consists of a woven polyamide man-made fiber fabric (940 decitex, 2250 x 1850) that has been coated on both sides with a compact polyvinyl chloride plastics material.

The second item, Article #2 (Cotta 600P cbs fr soft play), consists of a woven polyester man-made fiber fabric (1100 decitex, 2200 x 1800) that has been coated on both sides with a compact polyvinyl chloride plastics material.

You provided the following technical specifications for these two materials:

Article #1 Article #2

Wt. of Fabric: 154 g/m2 (25%) 160 g/m2 (27%) Wt. of PVC: 456 g/m2 (75%) 440 g/m2 (73%) Total wt.: 610 g/m2 (100%) 600 g/m2 (100%)

These two materials will be imported in rolls of 50 meters in length and 150 centimeters wide.

The applicable subheading for the two materials will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing not more than 1.492 kg/m2. The rate of duty will be 5.3 percent ad valorem.

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