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872743 87 Ruling Active

The tariff classification of two coated fabrics for use inluggage, from Taiwan.

Issued March 30, 1992 by U.S. Customs and Border Protection.

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87 872743 (March 30, 1992)

Tariff classification

HTS codes: 5903.90.2500

Headings: 5903

Product description

They both consist of 100% polyester woven fabrics (3600 Denier 16 X 11) that have been brushed or napped on their bottom surfaces. A light application of a thermoplastic resin (styrene acril nitril - SAN) has been padded or foamed onto their respective brushed surfaces. Besides the shine imparted by this plastic, the plastic itself, is visible to the naked eye. You indicate that these fabrics will be used as exterior covering materials on component cases, luggage and the like. The following technical specifications were provided and apply to both styles: Weight of Fabric: 450 grams per linear yard (90%) Weight of coating: 50 grams per linear yard (10%) Total weight: 500 grams per linear yard (100%)

CBP rationale

The applicable subheading for the fabrics will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, of man-made fibers, not over 70 percent by weight of plastics.

Full text

NY 872743 March 30, 1992 CLA-2-59:S:N:N3H:350 872743 CATEGORY: Classification TARIFF NO: 5903.90.2500 Mr. Feliz A. Chambers Samsonite Corporation 11200 East Forty-Fifth Avenue Denver, CO 80239-3018 RE: The tariff classification of two coated fabrics for use in luggage, from Taiwan. Dear Mr. Chambers: In your letter dated March 19, 1992, you requested a tariff classification ruling. Two representative samples were submitted and identified as 9380 953 008 (black) and 9380 953 312 (sea scape green). They both consist of 100% polyester woven fabrics (3600 Denier 16 X 11) that have been brushed or napped on their bottom surfaces. A light application of a thermoplastic resin (styrene acril nitril - SAN) has been padded or foamed onto their respective brushed surfaces. Besides the shine imparted by this plastic, the plastic itself, is visible to the naked eye. You indicate that these fabrics will be used as exterior covering materials on component cases, luggage and the like. The following technical specifications were provided and apply to both styles: Weight of Fabric: 450 grams per linear yard (90%) Weight of coating: 50 grams per linear yard (10%) Total weight: 500 grams per linear yard (100%) The applicable subheading for the fabrics will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 8.5 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs 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

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