The tariff classification of two coated fabrics for use inconvertible tops in the automobile industry, from Canada.

NY 871744 March 2, 1992 CLA-2-59:S:N:N3H:350 871744 CATEGORY: Classification TARIFF NO.: 5903.10.1000; 5903.10.2500 Mr. Maurice J. Deslauriers John V. Carr & Son Inc. One Emery Drive, P.O. Box 149 Norton, VT 05907 RE: The tariff classification of two coated fabrics for use in convertible tops in the automobile industry, from Canada. Dear Mr. Deslauriers: In your letter dated February 20, 1992, on behalf of Beckwith Bemis, Inc., you requested a tariff classification ruling. Two representative samples were submitted. The first item, CL 31633 SP60, consists of a 100% cotton woven substrate fabric that has been coated on one surface with a compact PVC plastics material. This plastics portion has been embossed to create a woven effect. You state that the base fabric weighs 11 ounces per linear yard of 54 inch width and 36 ounces per linear yard of 54 inch width with the coating (69.4%PVC/30.6% cotton). The second item, CL 31633PC SP60P, is similar in construction to the first, except that the substrate fabric is composed of a 65%polyester/35% cotton blend. The applicable subheading for the first item (CL 31633 SP60), will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the second item (CL 31633PC SP60P), will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty is 8.5 percent ad valorem. Goods classifiable under subheading 5903.10.1000, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 5903.10.2500, HTS, which have originated in the territory of Canada, will be entitled to a 5.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) 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