The tariff classification of a polyurethane plastics coated textile fabric (“Recycling Fabric”), for use in the manufacture of tarps for truck covers and other large shelters, etc., from Korea.

NY H82854 July 5, 2001 CLA-2-59:RR:NC:TA:350 H82854 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Steve Kim Westpeak International 18088 Yosemite Court Fountain Valley, CA 92708 RE: The tariff classification of a polyurethane plastics coated textile fabric (“Recycling Fabric”), for use in the manufacture of tarps for truck covers and other large shelters, etc., from Korea. Dear Mr. Kim: In your letter dated June 12, 2001, which was received June 25, 2001, you requested a classification ruling. Two representative samples of the same material were submitted, which were identified as style KTI-2020 (full-panama fabric). The material under consideration, consists of a woven fabric (black) composed of heavy polypropylene multi-filament man-made fiber yarns (2,000 denier x 2,000 denier, 20 x 20 square inches) that have been coated/laminated on one side with a compact polyurethane plastics material (gray). Your letter states that this material has application as a replacement for similar materials that contain the more toxic treated PVC coating/laminations. This material is stated to weigh 550 grams per square meter and will be imported as roll goods. You provided, via a Fax dated July 3, 2001, the following weight specifications for this fabric which, now, show a total weight of 475 grams per square meter: Wt. Of Textile Fabric: 380 g/m² (80%) Wt. Of PU Coating: 95 g/m² (20%) Total Wt.: 475 g/m² In your letter, you emphasize that the goods are made from recycled fabrics. The tariff does not have a special provision for fibers or yarns of fabrics made from such recycled or reprocessed materials. They are regarded as any normally produced or manufactured good. 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, with man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.8 percent ad valorem. There are presently no textile restraints for this merchandise. 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