The tariff classification of a PU coated "wet look" garment weightmaterial, from Thailand.

NY C88481 June 24, 1998 CLA-2-59:RR:NC:TA:350 C88481 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Leonell Hizon Metro Textile Inc. South Coast Metro Center 575 Anton Blvd. #640 Costa Mesa, CA 92626 RE: The tariff classification of a PU coated "wet look" garment weight material, from Thailand. Dear Mr. Hizon: In your letter dated May 28, 1998, you requested a classification ruling. The representative sample, identified as style # AA*60"127B, which is royal blue in color, consists of a 100% nylon filament taffeta woven fabric (70D x 70D/110 x 80), 60" wide) that has been coated on one side with a polyurethane plastics material. You wrote that the fabric is coated with a highly visible pigmented polyurethane plastic. We questioned this since the coating appeared to be clear (the underlying yarns were not obscured). Your office explained, in a phone conversation, that the "pigmenting" substance was actually a glitter dust mixed in the polyurethane matrix, which, in effect, imparts a shiny or "wet look" to the material. The coating, although clear in nature, is in a sufficient amount to be visible to the naked eye other than by a change of color. You provided the following technical specifications for the material: Yarn size warp - 70D filament nylon yarns Yarn size weft - 70D filament nylon yarns Wt. of fabric: 69.7 g/m² (87%) Wt. of coating: 10.3 g/m² (13%) Total wt.: 80.0g/m² (100%) These figures were not verified by the New York Customs laboratory. 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 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 Thailand are subject to 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. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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