The tariff classification of an upholstery type fabric, from England.

N061475 June 11, 2009 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Melissa Fox Barthco International, Inc. 5101 S. Brtoad Street Philadelphia, PA 19112-1404 RE: The tariff classification of an upholstery type fabric, from England. Dear Ms. Fox: In your letter dated May 18, 2009, on behalf of Milly, LLC, you requested a tariff classification ruling. The instant sample, identified as style number 26051/KAU3, consists of a loosely woven fabric which has been randomly coated on both surfaces with blotches of polyurethane plastics material. This coating does not completely obscure the underlying fabric nor does it form any kind of pattern or design. The fabric weighs 390 grams per square meter and you provided the following weight breakdown in percentage terms: Wt. of viscose: 47% Wt. of cotton: 24% Wt. of PU: 17% Wt. of nylon: 5% Wt. of acrylic: 4% Wt. of wool: 3% The applicable subheading for the fabric 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 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