The tariff classification of three polyurethane coated textile fabrics for use in the manufacture of jackets, from either Taiwan, Korea or Japan.

NY 815264 October 23, 1995 CLA-2-59:R:N3:350 815264 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Kathy Redey Eddie Bauer 15010 N.E. 36th Street Redmond, Washington 98052 RE: The tariff classification of three polyurethane coated textile fabrics for use in the manufacture of jackets, from either Taiwan, Korea or Japan. Dear Ms. Redey: In your letter dated September 28, 1995, you requested a classification ruling. This letter will address itself solely to the classification of fabric (piece goods) that will be made into jackets after their importation into the United States. Further manufacturing may significantly alter the fabric to a degree that the visibility of the coating may be lost. The first item (MBK1337-N10-SC-PU), consists of a woven fabric composed of a 87% polyester/13% nylon man-made fiber blend that has been micro coated on one side with a black pigmented polyurethane plastics material which is visible to the naked eye. Your correspondence indicates that the material weighs 123g/m2 (118g textile/3-7.5g PU). The construction is given as a twill weave of textured filament yarns with a count of 75D warp/150D weft (156x90). This material is a product of Taiwan. The second item (NT-232L), consists of a 60% nylon/40% polyester woven man-made fiber fabric that has been laminated on one side with a white pigmented polyurethane plastics material which is visible to the naked eye. Your correspondence indicates that the material weighs 175g/m2 (120g textile/55g PU). The construction is given as a twill weave of non-textured filament yarns with a count of 70D warp/150D weft (135x85). This material is a product of Korea. The third and final material (MM708 VF DF), consists of 100% nylon woven man-made fiber fabric that has been coated on one side with a white pigmented polyurethane plastics material which is visible to the naked eye. Your letter indicates that the material weights 126g/m2 (102g textile/24g PU). The construction is given as a plain weave of textured weft yarns and not textured warp yarns with a count of 70D warp/90D weft (165x83). This material is a product of Japan. None of these materials is over 70 percent by weight of plastics, and, therefore, the applicable subheading for all three products 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 8.4 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of either Taiwan, Korea or Japan are subject to quota and 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 Section 177 of the Customs Regulations (19 C.F.R. 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, Roger J. Silvestri Director National Commodity Specialist Division