The tariff classification of a polyurethane plastic coated textile fabric, for use in the manufacture of snow skiwear, from Sweden.

NY C80879 October 27, 1997 CLA-2-59:RR:NC:TA:350 C80879 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Susan Welbig Nils Inc. 11185 Condor Avenue Fountain Valley, CA 92708-6103 RE: The tariff classification of a polyurethane plastic coated textile fabric, for use in the manufacture of snow skiwear, from Sweden. Dear Ms. Welbig: In your letter dated September 25, 1997, you requested a tariff classification ruling. The manufacturer is FOV Fabrics, Sweden. The sample submitted, identified as style #5655 and navy blue in color, consists of a finely woven fabric composed of 100% nylon polyamide man-made fibers (filament) that has been visibly coated on one surface with a microporous W.P.B. plastics material (PU). You indicate that this fabric weighs 76 grams per square meter (61g nylon man-made fibers/15g plastic). This converts out to 80% nylon man-made fibers and 20% plastic. You provided the following technical specifications for the textile fabric portion: Yarn size warp: 440 Tex (Not Textured) Yarn size weft: 440 Tex (Textured) Single yarns per square cm: 106 Average yarn number: 139 The applicable subheading for the material 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 rate of duty will be 8.2 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, Robert B. Swierupski Director, National Commodity Specialist Division