The tariff classification of plastics coated jacquard woven upholstery fabric, from Taiwan.

N060627 May 14, 2009 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Maria Malcangi M.A.C. Shipping Corporation 184-45 147th Street Jamaica, NY 11413 RE: The tariff classification of plastics coated jacquard woven upholstery fabric, from Taiwan. Dear Ms. Malcangi: In your letter dated April 3, 2009, on behalf of Designtex, you requested a tariff classification ruling. The manufacturer is Fulling Industrial Co., Ltd., Taipei, Taiwan. The instant sample, identified as style #DS6040A, consists of jacquard woven upholstery fabric that is composed of 100% polyester man-made fibers. This fabric has been visibly coated on one side with an application of a milky-white acrylic plastics. You provided the following weight breakdown for this material: Fabric without coating (350 g/m²). Fabric with coating (405 g/m²). This material will be imported as roll goods having 57-inch widths. 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 duty rate 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