The tariff classification of two polyurethane plastic coated textile fabrics for use in the manufacture of lightweight outdoor garments, from Taiwan.

NY A86851 January 5, 1997 CLA-2-59:RR:NC:TP:350 A86851 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Leo Sarmiento Trans-Border Customs Services, Inc. Cargo Building 80, Room 228 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of two polyurethane plastic coated textile fabrics for use in the manufacture of lightweight outdoor garments, from Taiwan. Dear Mr. Sarmiento: In your letter dated August 20, 1996, on behalf of Staffotd Textiles Ltd., Ontario, Canada, you requested a classification ruling. The manufacturer is Formosan Rubber Goods, Taiwan. Two representative samples were submitted, a "shiny" and a "pigmented". Both fabrics are of oxford woven nylon man-made fiber construction (200d/116T, 163x132) and have been dyed black. The yarn sizes are 200 in the warp and 200 in the filling. These two materials have been coated on one side with a 600 mm polyurethane plastics material (one shiny-clear and the other pigmented) which is in sufficient amount to be visible to the naked eye. You indicated that the two materials had the following weight composition: Wt. of nylon fabric: 111g/m2 Wt. of PU coating: 18g/m2 Total wt.: 129g/m2 The New York Customs laboratory analyzed the instant samples and found weights for both the underlying fabric and plastic which differed from yours as follows: SHINY PIGMENTED oz/y2 g/m2 oz/y2 g/m2 Wt. of nylon: 3.15 106.8 3.12 105.8 Wt of PU: .58 19.7 .69 23.4 Total wt.: 3.73 126.5 3.81 129.2 This works out to 84.4% nylon/15.6% PU for the "Shiny" and 81.9% nylon/18.1% PU for the "Pigmented". The applicable subheading for the two materials 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 8.3 percent ad valorem. Effective January 1, 1996, the rate of duty will be 8.2 percent ad valorem. This merchandise falls within textile category designation 223. Based upon international textile trade agreements products of Taiwan 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 Part 177 of the Customs Regulations (19 C.F.R. 177). 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