The tariff classification of a PU plastics coated textile fabric, for use in the manufacture of hospital mattresses, from Belgium.

NY J85407 June 19, 2003 CLA-2-59:RR:NC:TA:350 J85407 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W., Suite 308 Toronto, Ontario M8V 1A4 Canada RE: The tariff classification of a PU plastics coated textile fabric, for use in the manufacture of hospital mattresses, from Belgium. Dear Ms. Fust: In your letter dated June 5, 2003, and E-mail of June 18th, 2003, you requested a tariff classification ruling. The manufacturer is Sioen Fabrics, Belgium. The instant sample, identified as item “Recovery 5 (CPU150)” and blue in color, consists of a woven fabric composed of 100% polyester (PES) man-made fibers that has been visibly coated on one surface with a blue pigmented polyurethane plastics material which is in sufficient amount to be visible to the naked eye otherwise than by a change of color. You provided the following weight specifications (via E-mail) for the textile vis a vis the PU plastic in this material: Wt. Of Textile: 125 g/m² (59.5%) Wt. Of PU: 85 g/m² (40.5%) Total Wt.: 210 g/m² We concur with your contention that the applicable subheading for the material is 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty 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