The tariff classification of two polyurethane plastic coated textile fabrics, for tablecloth and shower curtain use, from either Korea or Taiwan.

NY E84130 July 26, 1999 CLA-2-59:RR:NC:TA:350 E84130 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Gerard F. Brady Queue Enterprises P.O. Box 972 JFK Jamaica, NY 11430-0972 RE: The tariff classification of two polyurethane plastic coated textile fabrics, for tablecloth and shower curtain use, from either Korea or Taiwan. Dear Mr. Brady: In your letter dated June 30, 1999, on behalf of Raytex Fabrics Inc., NY, NY, you requested a classification ruling. We note per a recent telephone conversation that there are manufacturing plants set up in both Korea and Taiwan which have the capability of producing either of these fabrics for export to the United States. Additionally, you indicate that the weight of the PU plastic portion for both styles is 3.11 oz/y² (88 g/m²). Please note that since ruling requests are generally limited to no more than five samples, we will be responding to only two on this document while the other five will be addressed under separate cover. Two representative samples, with product specifications were provided, which were identified as RT #2 and RT #3, respectively. The first item, RT #2, consists of a plain woven fabric (printed) composed of a 65% polyester man-made fiber/35% cotton blend (45 s/1 x 45s/1/110 x 76, 60" width) that has been coated on the printed side with a clear thermo plastic polyurethane which is in sufficient amount to be visible to the naked eye otherwise than by a change of color or shine. This fabric has an average yarn number or 2900 and weighs 310 grams per square meter. The second item, RT #3, consists of a plain woven taffeta fabric (dyed yellow) composed of 100% polyester man-made fibers (75D x 75D/110 x 80, 60" width) that has been coated on one side with a clear thermo plastic polyurethane which is in sufficient amount to be visible to the naked eye otherwise than by a change of color or shine. This fabric has an average yarn number or 3000 and weighs 110 grams per square meter. You provided the weight specifications for these two materials as follows: RT#2 RT #3 Wt. Of Textile: 310 g/m² (78%) 110 g/m² (56%) Wt. Of PU: 88 g/m² (22%) 88 g/m² (44%) Total wt.: 398 g/m² 198 g/m² The applicable subheading for the two materials 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 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. There are no textile restraints for either of these materials if a product of Korea. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division