The tariff classification of a laminated polyester textile fabric (T-Duspo) for use in the manufacture of garments, from Korea.

NY F80569 December 14, 1999 CLA-2-59:RR:NC:TA:350 F80569 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Gail T. Cumins Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of a laminated polyester textile fabric (T-Duspo) for use in the manufacture of garments, from Korea. Dear Ms. Cumins: In your letter dated December 9, 1999, on behalf of Gallery Group, New York, NY, you requested a classification ruling. The manufacturer is Modoo, Korea. The instant sample, as described in your letter consists of a bonded or laminated material consisting of three distinct layers. There is a woven top layer (face) composed of 100% polyester man-made filament fibers (75 x 75/AYN# 101) which is dyed black. There is a middle layer consisting of 100% polyurethane plastics film which is white in color and visible in cross section as a thin line. The thickness is given as 0.015 mm +/- .005 mm. Finally, there is a knit back layer (backing) composed of 100% polyester man-made fibers which is also dyed black. While there were no specific details provided for the knit yarns in this backing layer, this fabric is of a substantially tight knit construction using textured yarns. While you mention that the woven fabric will be the exterior of the finished garment, the knit fabric was presented face up on the display card which usually indicates the exterior fabric. You provided the following weight specifications for this material expressed in grams per running meter of 54 inches: Wt. Of Woven Face Fabric: 122 (31.6%) Wt. Of PU Film: 86 (22.3%) Wt. Of Knit Back: 177 (46.1%) Total Wt.: 385 This works out to a 77.7% textile/22.3% PU plastic, by weight, respectively. The applicable subheading for the product 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 percent ad valorem. Effective January 1, 1999, the duty rate will be 7.9 percent ad valorem. While you are correct that the current quota category is 229, there are presently no textile restraints for this merchandise being a product of Korea. 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