The tariff classification of an acrylic plastic coated textile fabric, of a kind used in upholstery, from China.

NY J85392 June 20, 2003 CLA-2-59:RR:NC:TA:350 J85392 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Benjie Manio Greatex Mills Inc. 433 Chabanel West #1204 Montreal, Quebec, Canada H2N 2J8 RE: The tariff classification of an acrylic plastic coated textile fabric, of a kind used in upholstery, from China. Dear Mr. Mania: In your letter dated June 2, 2003, and E-mail of June 18, 2003, you requested a tariff classification ruling. The fabric, for which you seek a ruling, was ruled upon earlier via NY ruling letter G89748. However, you now seek advice as to the correct tariff subheading if this material is coated on the backside with an acrylic plastic. A new sample was submitted. Laboratory analysis of the original fabric, designated as style number DN2059WR-Sonata single fabric, and taupe in color, indicated that the material is a 4X1 satin woven fabric composed of 60.3% staple polyester and 39.7% filament polyester. The fabric is constructed with yarns of different colors and features one side with a suede-like appearance that has been produced by a sanding or brushing process. This product contains 100.7 warp ends per centimeter and 37 filling picks per centimeter. It is manufactured using 105 denier filament polyester yarns in the warp and 160 denier yarns in the filling. The buffing process has broken the fiber in the filling yarns transforming the fibers in these yarns into staple fiber. According to your recent E-mail, this material will be imported with an acrylic coating (a plastic substance) on one side weighing 8.75 g/m². Based upon the sample submitted, the milky white coating is in a sufficient amount to be visible to the naked eye otherwise than by a change of color. This material, which will be imported in rolls measuring 150 centimeters in width, will weigh 235.05 g/m² (coated). This works out to 96.3% textile vs 3.7% plastic. 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, of man-made fibers, not over 70 percent by weight of plastics. The duty rate is 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