The tariff classification of a lightweight coated nylon fabric for use in the manufacture of garments, from Taiwan.

NY C85723 April 2, 1998 CLA-2-59:RR:NC:TA:350 C85723 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Dorothy E. Irwin London Fog Industries 1332 Londontown Blvd. Eldersburg, MD 21784 RE: The tariff classification of a lightweight coated nylon fabric for use in the manufacture of garments, from Taiwan. Dear Ms. Irwin: In your letter dated March 23, 1998, you requested a classification ruling. The instant sample, style Bestex BE 7009, and blue in color, consists of a 100% nylon woven oxford fabric (46 x 52/200D x 200D) that has been coated on one surface with a polyurethane plastics material. Although, the coating is very light weight and is of a milky pigment, it is, none the less, visible to the naked eye otherwise than by a change of color. You provided the following weight specifications for this material: Weight of Fabric: 120.00 g/m2 (93.4%) Weight of PU plastic: 8.45 g/m2 (6.6%) Total weight: 128.45 g/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, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 8.1 percent ad valorem. This classification applies only to the fabric being imported as piece goods. Because of the small amount of coating substance, any further processing or manufacture of the fabric into garments may void the classification of the fabric as being coated. 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 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, Robert B. Swierupski Director, National Commodity Specialist Division