The tariff classification of polyurethane laminated brushed knit material for infant and toddler "diaperless" swimsuits, from Korea.

NY E83788 July 9, 1999 CLA-2-59:RR:NC:TA:350 E83788 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Nancy Radovich K & R Sportswear, Inc. 350 5th Avenue New York, NY 10118 RE: The tariff classification of polyurethane laminated brushed knit material for infant and toddler “diaperless” swimsuits, from Korea. Dear Ms. Radovich: In your letter dated June 22, 1999, you requested a classification ruling. You describe the fabric as knit pile, composed of 100% polyester man-made fibers, that is brushed on one side. From observation, the sample material is of a tricot knit that has a raised “loop” surface on one side that appears to have been created by a brushing procedure. Such a fabric is not considered to be of a knit pile construction. The smooth side of the knit is laminated with a clear sheet of a compact (non microporous) polyurethane plastic. You indicate that this material will be imported as roll goods (80 - 100 yards) in widths of 58 inches and the following weight specifications were provided: Wt. Of PU plastic: 45 g/m² (30%) Wt. Of fabric: 100 g/m² (70%) Total wt.: 150 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 rate of duty will be 8 percent ad valorem. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division