The tariff classification of a plastic coated, double faced jacquard upholstery fabric, from Taiwan.

NY J84372 May 7, 2003 CLA-2-59:RR:NC:TA:350 J84372 CATEGORY: Classification TARIFF NO.: 5903.90.1000 Mr. Steven Yun Deertex USA, Inc. 3595 Chaucer Drive Fremont, CA 94555 RE: The tariff classification of a plastic coated, double faced jacquard upholstery fabric, from Taiwan. Dear Mr. Yun: In your letter dated April 28, 2003, you requested a tariff classification ruling. The instant sample, identified as item C647-02C, is the same quality for which you had previously received a ruling (J82552). Although the sample in that ruling was considered to be visibly coated with plastic, the current sample has a greater degree of plastic coating, which is readily visible to the naked eye. Specifically, the instant sample consists of a double-faced jacquard woven upholstery fabric (67.5/cm x 16.9/cm) which your letter indicates is composed of 57% cotton/43% polyester filament man-made fibers. This material has been visibly coated on one side with what you indicate is a polyacrylaten plastics material accounting for 1-2% of the total weight. Your letter further states that this material will be imported as roll goods having 142-cm widths and weighing 430 grams per square meter. We concur with your position that the applicable subheading for the material 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 duty rate is 3 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