The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of outerwear, from Korea.

NY E87795 October 8, 1999 CLA-2-59:RR:NC:TA:350 E87795 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W., Suite 308 Toronto, Ontario M8V 1A4 Canada RE: The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of outerwear, from Korea. Dear Ms. Fust: In your original letter dated March 30th, and recent note of September 20, 1999, which was received September 29, 1999, you requested a tariff classification ruling. The supplier is Sun Woo T.P.R. Corporation, Seoul, Korea. The instant sample, identified as “Nylon,” and yellow in color, consists of a woven fabric composed of 100% nylon man-made fiber filament yarns (210D oxford dyed ) that has been visibly coated on one surface with a yellow pigmented polyurethane plastics material which is in sufficient amount to be visible to the naked eye otherwise than by a change of color. You provided the following weight specifications for the textile vis a vis the PU plastic in this material: Wt. Of Textile: 178 g/yd Wt. Of Resin: 1 g/yd Wt. Of PU: 29 g/yd Total Wt.: 208 g/yd This works out to 85.6% textile/14.4% plastic. 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 rubber or plastics. The rate of duty 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