The tariff classification of "Dae Woo Race Suede," a brushed tricot knit fabric with a polyurethane plastics coating, for making racing gloves for wheelchair racing and day gloves, from Korea.

NY E87775 October 19, 1999 CLA-2-59:RR:NC:TA:350 E87775 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Mike Harness Harness Designs, Inc. 1511 W. University Avenue Champaign, IL 61821 RE: The tariff classification of “Dae Woo Race Suede,” a brushed tricot knit fabric with a polyurethane plastics coating, for making racing gloves for wheelchair racing and day gloves, from Korea. Dear Mr. Harness: In your letter dated September 22, 1999, you requested a classification ruling. The supplier is Dae Woo, Pusan, Korea. You submitted a sample and write that the base material is the same fabric for which you have recently received a ruling (NY E84484 of August 11, 1999). The material, therein, was described as a heavily brushed or fulled filament polyester tricot fabric which had been subsequently coagulation impregnated with a polyurethane plastics material which was not visible to the naked eye. While you did not provide the width of the material in that inquiry, you indicated that it had a weight of 0.75 – 0.78 kg/meter; which we assumed was expressed in linear meters. The component weights were given as 629 g/m and 165 g/m for the polyester and polyurethane, respectively. That material had received a final buffing or brushing and a water repellent treatment giving it a suede appearance. Such material was classified under HTS subheading 6002.43.0080. The new sample submitted with this inquiry, has been lightly coated on, what appears to be, the back surface with a light coating of polyurethane plastic, which is visible to the naked eye otherwise than by a change of color. Although you do not furnish the weight of this additional plastic, it is, from observation, well under 70 percent by weight of the total weight of the material. Accordingly, the applicable subheading for the product 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. 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