The tariff classification of a PVC coated woven nylon fabric and a polyester woven fabric, from Israel.

NY 806632 February 13, 1995 CLA-2-39:S:N:N6:350 806632 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5407.60.9915 Mr. Jerry Barile All Nations Forwarding Import Co., Inc. One Cross Island Plaza Jamaica, NY 11422 RE: The tariff classification of a PVC coated woven nylon fabric and a polyester woven fabric, from Israel. Dear Mr. Barile: In your letter dated January 26, 1995, on behalf of Bliners Plastic Export Co., Inc., New York, NY, you requested a tariff classification ruling. The manufacturer is Haogenplast Ltd., Kibbutz Haogen, Israel. The first item, which was not identified as to style or quality number, consists of a 100% woven nylon fabric that has been coated and impregnated on both sides with a compact PVC plastics material. This material was informally tested by the New York Customs laboratory and was found to weight approximately 647g grams per square meter. The second item, consists of a 100% polyester woven fabric composed of filament yarns. This material has not been coated and we assume the polyester has not been texturized. This material weighs approximately 179 grams per square meter. You did not indicate the end use of either material. The applicable subheading for the first item (coated fabric) 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 1.492kg/m2. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the second item (uncoated polyester fabric) will be 5407.60.9915, HTS, which provides for woven fabrics of synthetic filament yarn, ... containing 85 percent or more by weight of non-textured polyester filaments, ... weighing more than 170g/m2. The duty rate is 16.8 percent ad valorem. Articles classifiable under either subheading 3921.90.1950 or 5407.60.9915, HTS, which are the products of Israel, are entitled to duty free treatment under the United States-Israel Free Trade Agreement upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport