The tariff classification of a plastics coated textile fabric (waterproof upholstery material), for use in resorts and nursing homes, from Australia.

NY G88999 April 2, 2001 CLA-2-59:RR:NC:TA:350 G88999 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Carolyn Huxtable Aussie Imports LLC 23671 Sidney Bay Dana Point, CA 92629 RE: The tariff classification of a plastics coated textile fabric (waterproof upholstery material), for use in resorts and nursing homes, from Australia. Dear Ms. Huxtable: In your letter dated March 9, 2001, on behalf of your supplier Materialized Pty Ltd, Blakehurst NSW, Australia, you requested a classification ruling. You submitted a large representative sample of style “Zircon”, with a technical specification sheet along with an illustrative sample folder depicting several other alternative styles. Since we only have technical specifications and a reasonably sized sample for style “Zircon”, this letter will only address the classification of the instant sample. The sample submitted, which is white in color, consists of a plain woven fabric composed of polyester man-made fibers which has been coated on the underside with what you indicate is a polyvinyl acrylic plastics material. Although the coating is white in color, it is in sufficient amount to be visible to the naked eye. A waterproof fluorocarbon coating is applied to the upper surface, but this application is not visible to the naked eye. You supplied the following technical specifications for this material which will be imported in 54" (104 cm) widths and 1,000-meter lengths: Wt. Of Fabric: 205 g/m² (67%) Wt. Of Plastic coating: 102 g/m² (23%) Total Wt.: 307 g/m² (100%) Denier Warp and Weft: 2,150D Number of threads per cm² in warp and weft: 28 The applicable subheading for the material 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 7.8 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