The tariff classification of plastic coated garment/raincoat type material, from Korea.

NY F80521 May 25, 2000 CLA-2-59:RR:NC:TA:350 F80521 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Dorothy E. Irwin London Fog Industries 1332 Londontown Boulevard Eldersburg, MD 21784-2395 RE: The tariff classification of plastic coated garment/raincoat type material, from Korea. Dear Ms. Irwin: In your letter dated December 3, 1999, you requested a classification ruling. The instant sample, style Youngtex YI 119MP, consists of a 1/1 woven fabric composed of 85% polyester/15% nylon man-made fibers (grouped filaments) with a count of 55/cm in the warp and 51/cm in the filling. A lightweight polyurethane plastics coating has been applied to the under surface. The warp yarns are face (including back) filling, thus creating a slightly raised surface. The pigmented coating, although light weight, is visible on the lower weft or filling yarns otherwise than by a change of color. You provided the following specifications for this material: Warp side: Polyester 50 denier bright. Filling side: Cathion Dyeable Nylon (20%) – Polyester (80%) 110 denier parallel. Wt. Of Textile: 105 g/m² Wt. Of PU: 5 g/m² Total Wt.: 110 g/m² The New York Customs laboratory analyzed the instant sample and made the following determination: Wt. Of Textile: 119 g/m² (96%) Wt. Of PU: 5 g/m² ( 4%) Total Wt.: 124 g/m² 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. The duty rate will be 7.9 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