The tariff classification of a PVC coated textile fabric, for use in the manufacture of luggage bags, etc., from Taiwan.

NY I89099 December 27, 2002 CLA-2-59:RR:NC:TA:350 I89099 CATEGORY: Classification TARIFF NO.: 5903.10.2500 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W., Suite 308 Toronto, Ontario M8V 1A4 Canada RE: The tariff classification of a PVC coated textile fabric, for use in the manufacture of luggage bags, etc., from Taiwan. Dear Ms. Fust: In your letter dated December 5, 2002, you requested a tariff classification ruling. The supplier is MaHsing Plastics, Taipei, Taiwan. The instant sample, identified as item HT 600 x 450 0.55 mm, and black in color, consists of a woven polyester man-made fiber material (600d x 450d, 34 x 27, 0.55 mm) that has been coated on one side with a compact PVC plastics material. This PVC portion has been embossed to imbue a woven effect. You indicate that this material will be imported as roll goods having 58-inch widths. The following weight specifications were provided which were not verified by the New York Customs laboratory: Weight of Textile: 135 g/m² (35.5%) Weight of PVC: 245 g/m² (64.5%) Total Wt.: 380 g/m² Your contention that this material is classifiable in tariff subheading 5903.10.2090, HTS, is not correct as this material is not over 70 percent by weight of the PVC plastics material. Accordingly, the applicable subheading for the material will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.7 percent ad valorem. Effective January 1, 2003, the duty rate will be 7.6 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