The tariff classification of two textile "suede" back, polyurethane plastic coated upholstery fabrics, from Korea.

NY K80170 November 18, 2003 CLA-2-59:RR:NC:TA:350 K80170 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Jonathan M. Fee Alston & Bird LLP 601 Pennsylvania Avenue, N.W. North Building, 10th Floor Washington, DC 20004-2601 RE: The tariff classification of two textile “suede” back, polyurethane plastic coated upholstery fabrics, from Korea. Dear Mr. Fee: In your letter dated October 21, 2003, on behalf of New Generations Furniture Company, Inc., you requested a tariff classification ruling. The first item, identified as “Sensation Fabric”, and blue in color, consists of a woven textile fabric composed of 100% polyester man-made fibers which has been brushed or napped on one surface to create a suede-like effect. You state in your letter that this woven fabric is backed with a polyurethane plastics material and the woven fiber portion weighs approximately 250 grams per square meter. The full weight of the material is given as 256 g/m² (the base fabric weight is 250 g/m² with an approximately 6 g/m² coating substance). The underside of the material is first, lightly coated with a silicone, then a milky-colored polyurethane is applied. It is your belief that the coating application accounts for less than 5 percent of the weight of total weight of the fabric. Though the percentage of coating substance is low, it is believed that the application of the silicone helps prevent the urethane from being absorbed into the fibers, thus maintaining its visibility. This sequence of treatments is apparent in the selvage of the goods. The polyurethane, itself, is in a sufficient amount to be visible to the naked eye other than by a change of color. The second item, identified as “Brazil Fabric”, and brown in color, is similar in construction to the first item. It differs mainly with respect to the stated weights. In this case, the polyester fabric weighs approximately 172 g/m² with a total weight of 179 g/m² (7 g/m² coating). 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 7.6 percent ad valorem. We concur that since these materials fall within textile category designation 229 and are products of Korea, they are currently not subject to any kind of textile restraints. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division