The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of rainwear, from China.

NY K80040 October 31, 2003 CLA-2-59:RR:NC:TA:350 K80040 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Margaret McLain Beijing Trade, LLC 900 2nd Street, NE, Suite 309 Washington, DC 20002 RE: The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of rainwear, from China. Dear Ms. McLain: In your letter dated October 20, 2003, you requested a tariff classification ruling. The instant sample consists of a 200-denier, nylon oxford woven fabric, that has been coated/laminated on one side with a clear polyurethane plastics material. This plastic coating is in sufficient quantity to be visible to the naked eye. Your letter indicates that this material weighs 5 ounces per square yard with the following weight breakout: Wt. Of Textile; 2 oz/y² (40%) Wt. Of PU: 3 oz/y² (60%) Total Wt.: 5 oz/y² The applicable subheading for the material will be 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division