The tariff classification of five plastic coated textile fabrics, for manufacture into washed or distressed-look garments, from Italy.

NY I81187 September 20, 2002 CLA-2-59:RR:NC:TA:350 I81187 CATEGORY: Classification TARIFF NO.: 5903.90.1000 Mr. Luigi Bogni Studio Bert Forma 1100 N. Alta Loma Road, #604 West Hollywood, CA 90069 RE: The tariff classification of five plastic coated textile fabrics, for manufacture into washed or distressed-look garments, from Italy. Dear Mr. Bogni: In your letter dated April 19, 2002, you requested a tariff classification ruling. You write and conveyed in a telephone conversation with the National Import Specialist that you intend to import the uniformly coated fabrics. Domestically, the material will be cut and sewn into a variety of garments which will then be put through a “washing” process (physical/chemical tumbling procedure) that partially removes the coating, thereby imparting the distressed look to the garment. You submitted five representative sets of samples, i.e., one sample as imported and one after "washing.” All of the qualities are of 100% woven cotton and are coated on one side with a plastics resin. Two samples (Meteor and Aquastar) were sent to the New York Customs Laboratory for analysis. The samples, however, were of insufficient size to determine the actual percentage of the coating. The amount (percentage) of coating substance will be taken at face value as furnished in your letter. We will consider that all qualities have been coated with the same type of acrylic co-polymer. All of the coatings are in a sufficient amount to be visible to the naked eye other tan by a change of color. Specifically, the first item, “Mariah” is a fabric of woven construction that is stated to be 85% cotton/15% resin (polyurethane+acrylic), by weight. The second item, “Aquastar”, is a fabric of woven construction that is stated to be 85% cotton/15% resin (polyurethane+acrylic), by weight. The laboratory reported that this style had a black colored pigmented coating layer composed of an acrylic co-polymer. The third item, “Sebin”, is a fabric of woven construction that is stated to be 60% cotton/40% resin (polyurethane+acrylic), by weight. The fourth item, “Pitt”, is a fabric of woven construction that is stated to be 70% cotton/30% resin (polyurethane+acrylic), by weight. The fifth item, “Meteor”, is a fabric of woven construction that is stated to be 70% cotton/30% resin (polyurethane+acrylic), by weight. The laboratory reported that this style had a blue colored pigmented coating layer composed of an acrylic co-polymer. The applicable subheading for the five materials will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated, with plastics, of cotton. The rate of duty will be 3.2 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division