The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of vests (body armor).

NY M83364 May 10, 2006 CLA-2-59:RR:NC:TA:350 M83364 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Rachael Goding International Automated Brokers, Inc. 1655 St. Andrews Cove San Diego, CA 92154 RE: The tariff classification of a polyurethane plastics coated textile fabric, for use in the manufacture of vests (body armor). Dear Ms. Goding: In your letter dated May 1, 2006, on behalf of Safariland, Ontario, CA, you requested a tariff classification ruling. The instant sample, identified as style number FAA-06000BKA-03, consists of a woven nylon fabric (diamond ripstop) (420D x 420D/56 x 45, 60" wide) which has been lightly, yet visibly coated on one side with a compact polyurethane plastics material. You provided the following technical specifications for this material. Wt. Of Fabric: 5.55 oz/y² (88%) Wt. Of PU: .75 oz/y² (12%) Total Wt.: 6.3 oz/y² The applicable subheading for the material 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. Duty rates, if applicable, 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 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