The tariff classification of various garment type plastic coated fabrics, from Korea.

NY E87722 October 15, 1999 CLA-2-59:RR:NC:TA:350 E87722 CATEGORY: Classification TARIFF NO.: 5903.20.2500; 5903.90.2500 Mr. H.J. Jang Shukwang Creation Co., Ltd. #102.Song-Nam bldg. 1605-5 Shucho-Dong, Shucho-Ku Seoul, South Korea, 137-070 RE: The tariff classification of various garment type plastic coated fabrics, from Korea. Dear Mr. Jang: In your letter dated September 10, 1999, you requested a classification ruling. This letter will address the tariff classification of four of the twelve materials for which you seek advice. The other eight materials will be addressed under separate cover. In addition to the classification request, you ask that we test your fabric samples and send you a test certificate. The United States Customs Service does not perform routine tests or test requests on submitted samples. Our classifications are based on the submitted specifications or data and only if there is a marked difference between the submitted data and the appearance of the sample do we have the sample tested. Regarding the tariff classification codes or HTS numbers and any difference between the U.S.A. and South Korea, the first six digits of the HTS tariff numbers are the same for all developed countries. Your submitted representative samples addressed herein are identified as #s 2, 4, 8 and 12. The first item, #2, consists of a 100% polyester man-made fiber twill woven fabric (“all over P.U. Pearl coating) that has been lightly coated on one surface with a metalized pigment polyurethane plastics material which provides an overall silvery metallic effect (pearl) to the fabric and is visible to the naked eye otherwise than by a change of color. You provided the following weight specifications for this material which will be imported as piece goods having a 57/59” width: Wt. Of Fabric: 150 g/yd Wt. Of PU: 30 g/yd Total Wt.: 180 g/yd The second item, #4, consists of a 100% nylon woven fabric, taslan, that contains a light milky white polyurethane plastics coating over one surface which is in sufficient amount to be visible to the naked eye other than by change of color. This material, which will be imported as piece goods having a 56/57’ width, has the following provided weight specifications: Wt. Of Fabric 170 g/yd Wt. Of PU: 30 g/yd Total Wt.: 200 g/yd. The third item, #8, consists of a 100% polyester man-made fiber circular knit interlock photo print fabric that has been foil printed ( dot coated) on one side with a clear plastics material (other than PVC or PU). The “dots” are of sufficient amount and size to be visible to the naked eye. Although the fabric, per se, is printed with a design, the plastic coating, itself, provides an overall coated effect to the fabric other than by the creation of a design or pattern. This material, which will be imported in 58/60” widths, is stated to weigh 200 g/yd. The plastics portion does not appear to be over 70 percent by weight of the total weight of the material. The fourth and final item, #12, consists of a circular knit matt jersey fabric composed of 100% polyester man-made fibers that is plain dyed black. This material has been foil dot coated on one surface with a silver pigmented plastics material (other than PVC or PU) which provides an overall coated effect to the surface of the fabric other than by a design or pattern. The plastics portion does not appear to be over 70 percent by weight of the total weight of the material The applicable subheading for #s 2 and 4 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 percent ad valorem. The applicable subheading for #s 8 and 12 will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, …, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8 percent ad valorem. As a product of Korea, the materials are not subject to any textile restraints. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division