The tariff classification of fabric sails from Thailand.

NY E80329 April 21, 1999 CLA-2-63:RR:NC:TA:352 E80329 CATEGORY: Classification TARIFF NO.: 6306.31.0000 Mr. M.R. Tasker Rolly Tasker Sails (Thailand) Co., Ltd. 26/2 Chaofa Road Chalong Phuket Island, Thailand 83130 RE: The tariff classification of fabric sails from Thailand. Dear Mr. Tasker: In your letter dated March 12, 1999 you requested a tariff classification ruling. Sample swatches of fabric from which the sails will be manufactured accompanied your request for a ruling. Each of the fabrics from which the sails are manufactured is plain woven and composed of 100% filament polyester. The fabrics vary as to the size of the yarns used, their density and their weight. Each of the sail fabrics has been both heat set and coated with a melamine plastic which is not visible to the naked eye. The sails will be cut and sewn in Thailand and fitted with rigging and metal hardware. It is assumed the sails except for the hardware and rigging will be wholly made from the fabrics submitted with this ruling. The applicable subheading for the sails will be 6306.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sails of synthetic fibers. The duty rate will be 2.1 percent ad valorem. Articles which are classifiable under subheading 6306.31.0000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division