CLA-2-59:RR:NC:TA:350 G88521
Mr. Tony Escalante
Cole Haan Division
G-III Apparel Group
512 7th Avenue, 33rd Floor
New York, NY 10018
RE: The tariff classification of a PU bonded or laminated textile fabric, for use in women’s outer wear coats and jackets, from Italy.
Dear Mr. Escalante:
In your letter dated March 19, 2001, you requested a classification ruling.
The instant sample, as described in your correspondence, consists of a laminated or bonded fabric (black in color) consisting of three distinct layers. The face or outer side is composed of a 90% mohair (wool)/7% nylon/3% lycra blend and is of woven construction. The back (black in color), or what you call the inside, is of a warp knit drop stitch construction composed of polyester man-made fibers. The middle layer, sandwiched between the two textile fabrics, is a white polyurethane plastic film or sheet. You indicate the plastic accounts for 33% of the weight of the material. This film is both visible in cross section and through the open stitches of the knit back other than by a change of color.
The woven wool face fabric imparts the essential character to the material.
The applicable subheading for the fabric will be 5903.20.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with polyurethane, of wool or fine animal hair. The duty rate 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 212-637-7085.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division