The tariff classification of two tablecloth fabrics, fromTaiwan.

NY 881366 February 2, 1993 CLA-2-39:S:N:N6:350 881366 CATEGORY: Classification TARIFF NO.: 3921.90.1100; 3921.90.1500 Mr. Patrick Gallagher Patrick Gallagher Customhouse Brokerage P.O. Box 55488 Portland, OR 97238-5488 RE: The tariff classification of two tablecloth fabrics, from Taiwan. Dear Mr. Gallagher: In your letter dated December 29, 1992, and Fax dated January 15, 1993, on behalf of Daisy Kingdom Inc., you requested a tariff classification ruling. The instant samples, identified as "A" and "B", consist of tablecloth fabrics composed of polyester felt backing materials laminated to PVC plastic sheets. The PVC portions have been embossed and printed. You state that fabric A "includes plastic weighing 138 grams, flannel weighing 43 grams, with 9 grams of glue for a total weight of 190 grams per square meter. Item B is very similar, except that the flannel weighs 42 grams" for a total weight of 189 grams per square meter. The "flannel" is a needleloom felt fabric. You further state that in both cases the plastic is over 70% by weight. The New York Customs Laboratory analyzed both samples and found the following specifications: Fabric A Fabric B Grams per square meter: 193.1 197.2 Composition by weight PVC plastic 67.4%(130.2g) 73.3%(144.5g) Polyester 32.6%( 62.9g) 26.7%( 52.7g) We note per a recent telephone conversation with your office that we calculate weight and the relative percentages based upon the finished weights. The weight you provided for the glue likely contains solvents that dissipate after drying. This is why we always calculate weight percentages based upon the finished ready-to-ship weight. We further note that you requested consideration as unfinished tablecloths under the HTS. In that regard, we wish to direct your attention to Chapter 39, note 10 which states in part that "even a square or rectangle that is ready to use is still considered as material in lengths and not made-up articles". Therefore, the applicable subheading for Fabric A will be 3921.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with textile materials and weighing not more than 1.492 kilograms per square meter, products with textile components in which man-made fibers predominate by weight over any other single textile fiber, not over 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. Fabric B falls under HTS heading 3921.90.1100, as other plates..., combined with textile materials..., over 70 percent by weight of plastics, with duty of 4.2 percent ad valorem. Fabric A 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. There are no textile restraints for Fabric B. 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. Custom 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