CLA-2-59:RR:NC:TA:350 C89888
Ms. Barbara Mistalski
Pioneer Leathertouch Inc.
2250 E. Ontario Street
Philadelphia, PA 19134
RE: The tariff classification of a flocked coated material for use in
upholstery, from the United Kingdom..
Dear Ms. Mistalski:
In your letter dated June 30, 1998, you requested a tariff classification
ruling.
Your letter states that the material you intend to import, consists of a
woven polyester fabric that has been coated with a 65% polymer plastic. The
follow up information you provided, after a conversation with the factory,
confirms the visual observation that the surface of the base fabric has been
lightly, but uniformly coated with a textile flock.
The actual sample submitted is plain white and your letter indicates
that you may import this material with a heat transfer print on the flock
surface. As you believe, this will not affect the final classification.
You did however, suggest tariff classification in subheading 5903.90.15
which provides for textile fabrics impregnated, coated, covered or laminated
with plastics. In that regard, a question was raised by this office regarding
the surface character of this material. Since the fabric is coated on the
surface with a textile flock, the material is considered as an otherwise coated
textile fabric; that is other than plastic or rubber.
The applicable subheading for the product will be 5907.00.6000, Harmonized
Tariff Schedules of the United States (HTS), which provides for textile fabrics
otherwise impregnated, coated or covered, ... not laminated, of man-made fibers.
The rate of duty will be 3.5 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