The tariff classification of a brushed tricot knit fabric coated with a phase change material, for use in outerwear, windshirt and glove lining applications, from Taiwan.

NY H87745 February 28, 2002 CLA-2-56:RR:NC:TA:350 H87745 CATEGORY: Classification TARIFF NO.: 5907.00.6000 Mr. Jimmy Barnhardt Outlast Technologies, Inc. 6235 Lookout Road Boulder, CO 80301 RE: The tariff classification of a brushed tricot knit fabric coated with a phase change material, for use in outerwear, windshirt and glove lining applications, from Taiwan. Dear Mr. Skinner: In your letter dated December 20, 2001, on behalf of Outlast Technologies, Inc., Boulder, CO, you requested a classification ruling. The supplier is Tiong Liong of Taiwan. In your original classification inquiry one of the submitted samples (PC-388) did not match the provided specifications for that style. The data furnished was given as: Style # Total Material Weight Base Material  Total Coating Weight Coating (Acrylic Binder) Coating (Paraffin Alkaline wax) Coating (Polyurethane Microcapsule Shell Material)  PC- 388 167.4 GM/M2 96 G/M2 Microdenier 100% Polyester Brushed Tricot  71.4 G/M2 21.4 G/M2 40 G/M2 10G/M2   However, the material was of a circular/weft knit construction and of a 20 percent greater unit weight. The classification of that particular style was not addressed in our reply letter of February 13th. On February 11, 2002, you sent the correct sample of the brushed tricot knit fabric. Though the style designation is now given as S/6388, the specifications remain the same. The brushed tricot is visibly coated on the under surface with a phase change material (PCM) which, in essence, is considered a paraffin wax substance. The PCM, its function and application onto the fabric, was discussed in detail in New York ruling NY H86844 of February 13, 2002, issued on behalf of your company. The newly furnished sample, S/6388, is visibly coated on one surface with an “other” coating substance (wax) and classified in tariff subheading 5907.00.6000, HTS, which provides for textile fabrics otherwise impregnated, coated or covered, not laminated, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 1.2 percent ad valorem. There are no textile restraints for this style. 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division