CLA-2-59:RR:NC:TA:350 C88327
Ms. Dorothy E. Irwin
London Fog Industries
1332 Londontown Blvd.
Eldersburg, MD 21784
RE: The tariff classification of a lightweight coated nylon fabric
for use in the manufacture of garments, from Korea.
Dear Ms. Irwin:
In your letter dated May 21,1998, you requested a
classification ruling.
The instant sample, style Yoonseung YS840, and blue in color,
consists of a 100% nylon woven fabric (N200D x N280D/58 x 48) that
has been coated on one surface with a polyurethane plastics
material. Although, the coating is very light weight and is of a
milky pigment, it is, none the less, visible to the naked eye
otherwise than by a change of color. You provided the following
weight specifications for this material:
Weight of Fabric: 203 g/yd (97.0%)
Weight of PU plastic: 5 g/yd ( 3.0%)
Total weight: 208 g/yd (100%)
The applicable subheading for the material will be
5903.20.2500, Harmonized Tariff Schedule of the United States
(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 will be 8.1 percent ad valorem.
This classification applies only to the fabric being imported
as piece goods. Because of the small amount of coating substance,
any further processing or manufacture of the fabric into garments
may void the classification of the fabric as being coated.
This merchandise falls within textile category designation
229. Based upon international textile trade agreements products of
Korea are subject to 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