The tariff classification of a polyurethane plastic coated garment weight material, from Korea.

NY C84718 March 3, 1998 CLA-2-59:RR:NC:TA:350 C84718 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Dorothy E. Irwin London Fog 1332 Londontown Blvd. Eldersburg, MD 21784 RE: The tariff classification of a polyurethane plastic coated garment weight material, from Korea. Dear Ms. Irwin: In your letter dated February 19, 1998, you requested a classification ruling. The instant sample, style HJCVC208VC, consists of a woven fabric composed of a 60% cotton/40% polyester man-made fiber blend. This material contains a light polyurethane plastic pigmented coating on one surface. Although this coating is light weight, there is still a sufficient enough amount to be visible to the naked eye otherwise than by a change of color. The following pertinent specifications were provided with your inquiry: Yarn size warp: 45's Yarn size weft: 45's No. of yarns in warp: 136/inch (53.5 cm) No. of yarns in weft: 72/inch (28.3 cm) Width of material: 143.5 cm Wt. of fabric: 175g/linear meter (94.6%) Wt. of PU coating: 10g/linear meter ( 5.4%) Total wt.: 185g/linear meter (100%) (138 g/m2) This ruling is being written only as respects the fabric being imported as piece goods. Because of the small amount of coating substance, any further processing or manufacture of the fabric into garments may void the classification of the fabric as being coated. 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 duty rate will be 8.1 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Korea 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, Robert B. Swierupski Director, National Commodity Specialist Division