The tariff classification of a PU coated nylon lycra fabric, for use in the manufacture of wind shoe covers for cycling purposes, from Taiwan.

NY G87663 March 15, 2001 CLA-2-59:RR:NC:TA:350 G87663 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Martha Spagnuolo Dash America, Inc., d.b.a. Pearl Izumi 620 Compton Street Broomfield, CO 80020 RE: The tariff classification of a PU coated nylon lycra fabric, for use in the manufacture of wind shoe covers for cycling purposes, from Taiwan. Dear Ms. Spagnuolo: In your letter which was received February 23, 2001, and subsequent E-mail of March 5, 2001, you requested a classification ruling. Your sample is being returned as requested. The instant sample, identified as style PZ00002, consists of a black tricot knit fabric that is covered on one surface with a polyurethane plastics film which is colored black. You state that the shell fabric is composed of 80% 40D nylon and 20% lycra, by weight. You supplied the following technical specifications for this material, which will be imported in 40 – 80 yard rolls and, generally, 56 inch widths: Wt. Of knit fabric: 201 g/m² (80%) Wt. Of PU: 50 g/m² (20%) Total Wt.: 251 g/m² (100%) After importation, this material will cut and sewn into wind shoe covers for cycling purposes. These shoe covers are to be placed over bike shoes, thereby, providing lightweight protection on cool windy days. You suggest classification in tariff subheading 6002.30.2010 which provides for “other knitted or crocheted fabrics, of a width exceeding 30 cm, containing by weight 5 percent or more of elastomeric yarn…warp knit…”. However, chapter 60, note 1(c) which governs the classification of materials classifiable in this subheading states that “this chapter does not cover: knitted or crocheted fabrics, impregnated, coated, covered or laminated, of chapter 59.” Because of the application of the visible PU plastic coating, the material is excluded from classification in chapter 60. Accordingly, 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 7.8 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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