The tariff classification of a plastics coated upholstery fabric, from China.

NY K82607 January 30, 2004 CLA-2-59:RR:NC:TA:350 K82607 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Steven Yun Deertex USA, Inc. 3595 Chauder Drive Fremont, CA 94555 RE: The tariff classification of a plastics coated upholstery fabric, from China. Dear Mr. Yun: In your letter dated January 16, 2004, you requested a tariff classification ruling. The instant sample, identified as style C5716-OIT, consists of a jacquard woven upholstery fabric (67.5/cm x 16.9/cm), which your letter indicates is composed of 45% polyester filament fibers, 28% spun staple fibers, 14% cotton and 13% rayon staple fibers. This material has been lightly, yet, 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 327 grams per square meter.  We concur with your contention that the applicable subheading for the material is 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 rubber or plastics. The rate of duty will be 7.5 percent ad valorem. While your letter made reference to textile category designation 229, this product is not currently subject to any kind of textile restraints. 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