The tariff classification of a fusible woven interlining fabric, from Mexico.

NY M86605 September 29, 2006 CLA-2-59:RR:NC:TA:350 M86605 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Jose D. Gonzalez, L.C.B. 4506 Modern Lane Laredo, TX 78041 RE: The tariff classification of a fusible woven interlining fabric, from Mexico. Dear Mr. Gonzalez: In your letter dated September 22, 2006, on behalf of Kufner Textile Corporation, Simpsonville, SC, you requested a tariff classification ruling. The instant sample, which was not identified as to style or quality number, consists of a woven fabric composed of 100% polyester man-made fibers. This material, which is black in color, has been lightly coated on one side with closely spaced, clear and shiny, thermoplastic resin dots. While these dots are visible to the naked eye other than by a change of color, they do not appear to be over 70 percent by weight of the total weight of the material . In this regard, Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5903, under which textile fabrics are considered to be coated, covered, impregnated, or laminated with plastics within the meaning of the tariff. Specifically, Note 2 states in part that “heading 5903, HTS, applies to:(a)     Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics material (compact or cellular), other than:(1)     Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color. Again, since those resin dots are readily visible to the naked eye, no further consideration can be given to heading 5407… as referenced in your correspondence. Accordingly, the applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics. The general rate of duty is 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 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