The tariff classification of two PVC backed tapestry fabrics for use inluggage, from Taiwan.

NY D80642 July 28, 1998 CLA-2-59:RR:NC:TA:350 D80642 CATEGORY: Classification TARIFF NO.: 5903.10.1000; 5903.10.3000 Mr. JNO. G. McGiffin JNO. G. McGiffin 1510 Talleyrand Avenue P.O. Box 3 Jacksonville, FL 32201 RE: The tariff classification of two PVC backed tapestry fabrics for use in luggage, from Taiwan. Dear Mr. McGiffin: In your letter dated July 23, 1998, on behalf of Mercury Luggage Manufacturing Company, Jacksonville, Florida, you requested a tariff classification ruling. The shipper is Meriton International Corporation, Taiwan. Two representative samples were submitted. The first item, identified as #079-067-3, consists of a jacquard woven fabric containing a floral design that is stated to be composed of a 55% jute/45% polyester man-made fiber blend. This fabric has been coated/laminated on its posterior surface with a compact polyvinyl chloride plastics material which has been diamond embossed. The second item, identified as #19331-1, consists of a similar jacquard woven fabric containing a floral design that is stated to be composed of a 55% cotton/45% polyester man-made fiber blend. This fabric has been coated/laminated on its posterior surface with a compact polyvinyl chloride plastics material which has also been diamond embossed. While you did not provide any weight specifications, both materials were informally weighed and were found to weigh approximately 560 grams per square meter. The applicable subheading for # 19331-1 will be 5903.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of cotton. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for #079-067-3 will be 5903.10.3000, HAS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of other than cotton or man-made fibers. The duty rate is 4.3 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