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

N008737 April 16, 2007 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a plastics coated textile upholstery fabric, from Colombia. Dear Mr. Shah: In your letter dated March 20, 2006, you requested a tariff classification ruling. The instant sample, identified as style Ocean Vue, consists of a loosely woven textile fabric that is composed of 100 percent polyolefin man-made fibers. This material has been visibly coated on its posterior surface with a cellular or foamed acrylic latex (plastics) material. While no respective weights were provided, it appears that the latex acrylic coating does not exceed 70 percent by weight of the total weight of the material. The applicable subheading for the material, which we presume, will be imported as roll goods, 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 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 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