The tariff classification of a coated fabric for use inluggage, from Taiwan.

NY 872232 March 27, 1992 CLA-2-59:S:N:N3H:350 872232 CATEGORY: Classification TARIFF NO: 5903.90.2500 Mr. Feliz A. Chambers Samsonite Corporation 11200 East Forty-Fifth Avenue Denver, CO 80239-3018 RE: The tariff classification of a coated fabric for use in luggage, from Taiwan. Dear Mr. Chambers: In your letter dated March 5, 1992, you requested a tariff classification ruling. The instant sample, identified as P/N 9380952008, consists of a 100% polyester woven fabric that has been brushed or napped on the bottom surface. A light application of a thermoplastic resin (styrene acril nitril - SAN ) is padded or foamed onto this brushed surface. Besides the shine imparted by this plastic, the plastic itself is visible to the naked eye. You state that this material will be used for exterior covering materials on component cases and luggage. The following technical specifications were provided: Fabric: 1200 Denier polyester Warp: 21 ends Fill: 18 picks Weight of Fabric: 352 grams per linear yard Foam backing: 50 grams per linear yard As can be seen from the above numbers, the plastic portion does not comprise over 70 percent by weight of the total weight of the fabric. The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. The product falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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. 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