The tariff classification of two coated fabrics for use in the manufacture of wheelchair cushions and mattresses, from Italy.

NY 817541 December 29, 1995 CLA-2-59:RR:NC:TP:350 817541 CATEGORY: Classification TARIFF NO.: 5903.20.2500; 6001.22.0000 Ms. Betty S. Hogendorp U.S. Medical Equipment, Inc. P.O. Box 1287 Millersville, MD 21108 RE: The tariff classification of two coated fabrics for use in the manufacture of wheelchair cushions and mattresses, from Italy. Dear Ms. Hogendorp: In your letter dated December 6, 1995, you requested a classification ruling. The first item, style Polytex (Ref. Code 23.590), consists of a polyester man-made fiber knit fabric that has been laminated to a compact polyurethane plastics material. This PU portion does not appear to be over 70 percent by weight of the total weight of the material. This material will be imported in rolls measuring 80m x 150cm wide. The second item, style Polytex (Ref. Code 20.590), consists of weft knit polyester man-made fiber raised loop knit pile fabric that has been coated on the face surface with a compact polyurethane plastics material. This material will be imported in rolls measuring 80m x 150cm wide. The applicable subheading for the first material (Polytex Ref. Code 23.590) will be 5903,20.2500, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 8.4 percent ad valorem. The duty rate effective January 1, 1996 will be 8.3 percent ad valorem. The applicable subheading for the second material (Polytex Ref. Code 20.590) will be 6001.22.0000, HTS, which provides for pile fabrics ... knitted or crocheted, looped pile fabrics. The duty rate is 19.3 percent ad valorem. The duty rate effective January 1, 1996 will be 19.0 percent ad valorem. This ruling is being issued under the provisions of Section 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 George Barth at 212-466-5884. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division