The tariff classification of a polyurethane coated textile fabric for use in the manufacture of life jackets, and rainwear, etc., from either Korea or Taiwan.

NY 803185 February 2, 1995 CLA-2-59:S:N:N6:350 803185 CATEGORY: Classification TARIFF NO.: 5903.20.2500/5407.42... Mr. Thomas J. Schmidt Stearns Manufacturing Co. P.O. Box 1498 St. Cloud, MN 56302 RE: The tariff classification of a polyurethane coated textile fabric for use in the manufacture of life jackets, and rainwear, etc., from either Korea or Taiwan. Dear Mr. Schmidt: In your letter dated October 13, 1994, you requested a classification ruling. You write that the instant sample, which was not identified as to style or quality number, consists of a 210 denier 100% nylon oxford woven fabric (68x54), that has been coated on one side with a pigmented polyurethane plastics material. You further state that the fabric weighs 214g per square yard of which the PU portion accounts for 30g. This works out to 86% nylon and 14% by weight of PU, respectively. The New York Customs Laboratory analyzed the sample and made the following determination: Wt. of nylon fabric: 108.2g/m2 (84.8%) Wt. of PU coating 19.4g/m2 (15.2%) Total wt.: 127.6g/m2 (100%) Since there is an appreciable discrepancy between the results of our laboratory (even noting our figures are in grams per m2 and yours are grams per y2) and those figures that you provided, it is not clear exactly what the imported product will consist of, and, therefore, we cannot provide you with a definitive classification. Depending upon the formulation and visual appearance of the ultimate material to be imported, classification would fall in either item 5903.20.2500, Harmonized Tariff Schedule of the United States, which provides for coated fabrics or item 5407.42... , HTS, as a woven fabric of man-made fibers. We will need more detailed specifications and if possible, a representative sample of the product that you intend to import, before a reliable tariff classification can be provided by this office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport