The tariff classification of a polyurethane plastics coated nylon fabric, for rainwear and the like, from China.

NY J80088 January 28, 2003 CLA-2-59:RR:NC:TA:350 J80088 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Mark Johnson McClary Swift & Company –Blaine, Inc. P.O. Box 370 Blaine, WA 98321 RE: The tariff classification of a polyurethane plastics coated nylon fabric, for rainwear and the like, from China. Dear Mr. Johnson: In your letter dated January 13, 2002, you requested a tariff classification ruling. The instant sample, consists of a small swatch of 100% nylon woven fabric (green in color), completely coated on one surface with a green pigmented polyurethane plastics material. You did not provide any style, quality number or fabric specifications as to roll size, and neither were any respective component weights furnished. Bench tests, however, indicate that the material weighs approximately 177 gr./m² and, from observation, the plastic appears to be less than 70% by weight, of the total weight of the material. You suggest classification under HTS subheading 5903.20.2500, which is correct, but further ask about the plastic obscuring the underlying textile fabric. There is no criterion for classification under heading 5903 that requires the plastic to obscure the entire textile surface. The only requirements are that the plastic (which could also be clear) must be visible to the naked eye and that the plastic not be applied in the form of a design. The plastic on the sample is visible to the naked eye. You also inquire about garments made from this material. In that regard, you would need to furnish Customs with a sample of the prospective garment and address the question in a separate letter, to the same address. The applicable subheading for this material, imported as piece goods, is 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 7.6 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