The tariff classification of three PU plastic laminated fabrics for use in ski racing apparel and other winter sports, etc., from Switzerland.

NY I82309 June 21, 2002 CLA-2-59:RR:NC:TA:350 I82309 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Ms. Barbara Nichols Spyder Active Sports, Inc. 3600 Pearl Street Boulder, CO 80301 RE: The tariff classification of three PU plastic laminated fabrics for use in ski racing apparel and other winter sports, etc., from Switzerland. Dear Ms. Nichols: In your letter dated May 7, 2002 and Fax of June 14, 2002, you requested a tariff classification ruling. The supplier is Christian Eschler AG, Switzerland. Three representative samples were submitted which were identified as styles 633.21, 633.44 and 633.63, respectively. Your letter states that all three materials are constructed in the same manner. That is, a polyurethane plastics foam (white in color) is applied in a liquid form to the backside of the “surface” fabric which is of a warp knit construction. Then, the “lining” fabric which is also warp knit, is applied to the other side resulting in a laminated type of construction. You indicate that once the PU foam is dry, it not only holds together the “surface” fabric as well as the “lining” fabric very strongly, but also controls the air permeability of the fabric. Finally, you state that the resulting fabric is to be sublimated/printed. Although both fabrics and the plastic are white in color the foam layer in-between the two warp knit layers is visible in cross-section to the naked eye. Your letter provided the following technical details for the three materials which will be imported as roll goods measuring 130-135 cm in width: 633.21 E-Star World Cup Standard 3 Layer laminated construction Surface layer: 77% Polyester, 23% Spandex Lining layer: 77% Polyester, 23% Spandex Laminating layer: Polyurethane foam 633.44 E-Star World Cup Standard 3 Layer laminated construction Surface layer: 80% Polyester, 20% Spandex Lining layer: 80% Polyester, 20% Spandex Laminating layer: Polyurethane foam 633.63 E-Star World Cup Standard 3 Layer laminated construction Surface layer: 82% Polyester, 18% Spandex Lining layer: 82% Polyester, 18% Spandex Laminating layer: Polyurethane foam In the Fax of June 14th, you provided the following technical specifications showing the weight of the PU laminating layer vis a vis the weight of the textile portions: style surface layer lining layer laminating layer total wt. 633.21 120g/m² 250 g/m² 10 g/m² 370-410 g/m² 633.44 220g/m² 220 g/m² 10 g/m² 440-480 g/m² 633.63 205g/m² 205 g/m² 10 g/m² 410-450 g/m² The applicable subheading for the three 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 duty rate will 7.7 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division