The tariff classification of an aluminum pigmented plastic coated fabric for use as car cover material, from Japan.

NY B87466 July 30, 1997 CLA-2-59:RR:NC:TA:350 B87466 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Gary G. French Express Customs Service 675 W. 7th Street San Pedro, CA 90731 RE: The tariff classification of an aluminum pigmented plastic coated fabric for use as car cover material, from Japan. Dear Mr. French: In your letter dated July 3, 1997, on behalf of Falcon Enterprises, you requested a classification ruling. The manufacturer is Japauto Products Company, Japan. The instant sample, which was not identified as to style or quality number, consists of a woven polyester fabric (250D x 250D) that has been lightly coated on one surface with an aluminum pigmented acrylic plastics material. This coating is visible to the naked eye other than by a change of color. While you did not provide any detailed manufacturing data, it appears from a visual inspection of the instant sample, that the aluminum pigment seems to have been combined with the plastics substance prior to the coating of the fabric. This coating is considered to be a plastics material for tariff proposes. Your letter indicates that this material will be imported in rolls having a 50" width (49" coated with a half inch on each side uncoated) and weighs 118g/m2. The New York Customs laboratory weighed the submitted sample and found the weight to be 116.4g/m2. You provided the following technical data for this material: Weight of Polyester fabric: 107g/m2 (90.7%) Weight of resin/dyes composition coating: 11g/m2 ( 9.3%) Total weight: 118g/m2 (100%) Weight of acrylic acid ester resin: 5.4g/m2 (49%) Weight of aluminum pigment: 4.1g/m2 (37%) Weight of water/other: 1.5g/m2 (14%) Total weight: 11.0g/m2 (100%) The applicable subheading for the material 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, ... of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8.2 percent ad valorem. This merchandise falls within textile category designation 229. Based upon international textile trade agreements products of Japan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 George Barth at 212-466-5884. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division