The tariff classification of a polyurethane plastic coated textile fabric for use in the manufacture of garments, from Taiwan.

NY B89172 September 9, 1997 CLA-2-59:RR:NC:TA:350 B89172 CATEGORY: Classification TARIFF NO.: 5903.20.1000 Ms. Dorothy E. Irwin London Fog 1332 Londontown Blvd. Eldersburg, MD 21784 RE: The tariff classification of a polyurethane plastic coated textile fabric for use in the manufacture of garments, from Taiwan. Dear Ms. Irwin: In your letter dated September 2, 1997, you requested a classification ruling. The instant sample, identified in your letter as style Hahnil CVC4572VCM, consists of a woven fabric composed of a 60% cotton/40% polyester man-made fiber blend. This fabric has been lightly coated on one side with a "milky" polyurethane plastics material in sufficient quantity to be visible to the naked eye otherwise than by a change of color. You provided the following technical specifications for this material which were not verified by the New York Customs laboratory: Weight of fabric: 110.3g/m2 (88.7%) Weight of coating: 14.1g/m2 (11.3%) Total weight: 124.4g/m2 (100%) The classification of this material is predicated upon its being imported as piece goods as referenced in your correspondence. Any items manufactured abroad from such material and imported into the United States may be classified differently due to the possibility that the manufacturing operation may alter the coating on the material. The applicable subheading for the material will be 5903.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of cotton. The duty rate will be 4.5 percent ad valorem. 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, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division