The tariff classification of a coated fabric, from Taiwan.

NY 883497 April 7, 1993 CLA-2-:S:N:N6:350 883497 CATEGORY: Classification TARIFF NO.: 5903.10.2090 Mr. Arthur M.J. Chen Otto Textile Inc. South Coast Metro Center 535 Anton Blvd. #930 Cosat Meas, CA 92626 RE: The tariff classification of a coated fabric, from Taiwan. Dear Mr. Chen: In your letter dated March 1, 1993, as manufacturer's representative of siang Lun Ind., you requested a tariff classification ruling. two sample swatches were submitted, one coated and the other uncoated. The Fabric (style #4832, black in color) is of lOO% woven nylon oxford construction (400Dx280D/48x32) and has been laminated on one side with a polyvinyle chloride plastics material. Your specifications indicate that the warp is composed of 400 denier filament yarns with a weft or filling of 280 denier filament yarns. Our New York Customs laboratory found 410 and 413 deniers, respectively. Although the exact denier is not relevant to the steal classification of such material, it could cause problems in relating and identifying a shipment of this quality with the fabric or quality described and ruled upon in this letter. It is suggested that you confer with the manufacturer on the actual manufacturing specifications of the material. The stated weights are very close to the analyzed weights, therefore the difference is of no consequence. They are as follows: ..Customs Lab Yarn size (warp) 400 denier Yarn size (weft) denier 413 denier Warp yarns per inch per inch 32 32 Wt. before lamination 3.96oz/sq.yd. (28.1%) .... 10.15oz/sq.yd. (71.9%) 10.77oz/sq.yd. (72.3%) Total weight of fabric 14.lloz/sq.yd. (100%) ./sq.yd. (100%) The applicable subheading for fabric will be 5903.10.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, over 70 percent by weight of plastics. The rate or duty will be 4.2 percent ad valorem. 2 The ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy or 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