The tariff classification of two plastic coated textile fabrics for use in snow skiwear, from Switzerland.

NY C81814 December 11, 1997 CLA-2-59:RR:NC:TA:350 C81814 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 two plastic coated textile fabrics for use in snow skiwear, from Switzerland. Dear Ms. Welbig: In your letters dated October 31, and November 13, 1997, 1997, you requested a tariff classification ruling. The first sample, identified as "Resort" fabric, pattern #62182, consists of a piece dyed (black) woven fabric composed of a polyamide man-made fiber/spandex blend that has been visibly coated on one side with a polyurethane plastics material. You state that this material, which weighs 210g/m2 +5%, is 66% polyamide man-made fibers, 6% spandex and 28% polyurethane plastic, by weight. You provided the following other technical information regarding this fabric: Width: 140 cm dtex 93 warp 900T/m dtex 78 weft 20T/m Yarn count: warp: 61/cm weft: 44cm The second sample, identified as "Wintercrest" fabric, pattern #5685, consists of a piece dyed (yellow) 100% woven polyamide man-made fiber fabric that has been visibly coated on one side with a polyurethane plastics material. This material, which weighs 110 grams per square meter, is stated to be 85% polyamide man-made fibers and 15% polyurethane plastic, by weight. We presume there was a typo in your letter stating the material to be "95 fabric and 15 plastic". You provided the following other technical information regarding this material: Width: 142 cm dtex 78 warp dtex 90 filling AYN: 93 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 rate of duty will be 8.2 percent ad valorem. Effective January 1, 1998, the rate of duty will be 8.1 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