The tariff classification of two polyurethane plastics laminated, textile fabrics, for use in the manufacture of footwear, from either China or Korea.

NY M80586 February 27, 2006 CLA-2-59:RR:NC:TA:350 M80586 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ken Mazer Global Textile Partners 39 Elm Road Scarsdale, NY 10583 RE: The tariff classification of two polyurethane plastics laminated, textile fabrics, for use in the manufacture of footwear, from either China or Korea. Dear Mr. Mazer: In your letter dated February 15, 2006, you requested a classification ruling. Two representative samples were submitted which were identified as styles “A” and “B”, respectively. Style “A”, consists of a 100% polyester man-made fiber, warp knit fabric, that has been laminated on one side with a compact polyurethane plastics film. The knit fabric portion appears to have been brushed to produce a suede-like appearance. Style “B”, consists of a 100% polyester man-made fiber, warp knit fabric that has been laminated on one side with a compact polyurethane plastics film. You state in your correspondence, that the textile portions of both fabrics account for approximately 70% by weight, of the total weight of the respective materials. You further indicate that the PU film portions account for approximately 2-ounces per square yard, while the fabric portions account for 4 – 5 ounces per square yard. The applicable subheading for the two materials, which will be imported as roll goods, will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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 7.5 percent ad valorem.       Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise falls within textile category designation 229. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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