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

NY K85087 May 12, 2004 CLA-2-59:RR:NC:TA:350 K85087 CATEGORY: Classification TARIFF NO.: 5903.90.1000 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 April 8, 2004, you requested a tariff classification ruling. The instant sample, identified as style C5776-06C, consists of a jacquard woven upholstery fabric (67.5/cm x 16.9/cm), which your letter indicates is composed of a 57% cotton/43% polyester filament man-made fiber blend. This material has been visibly coated on one side with what you indicate is a polyacrylaten plastics material accounting for 3-4% of the total weight. Your letter further states that this material will be imported as roll goods having 142-cm widths and weighing 334 grams per square meter. While you make reference to an earlier ruling (NY K82606) which concerned the tariff classification of a similar material, we note that the coating substance contained on this sample is approximately double that which was the subject of that earlier correspondence. As such, this material is considered to be “visibly coated” for tariff purposes. We wish to note that simply adding additional coating does not, in, and of itself, make a fabric meet the definition of visible. Each fabric stands on its own merits. Additional factors such as construction, type of weave, yarn size, color and yarn treatments, etc., can all affect the visibility standard.  The applicable subheading for the above captioned material is 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 rate of duty will be 2.7 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