The tariff classification of a plastics coated textile fabric, for use in the decoration of police uniforms, from Taiwan.

NY K80930 December 22, 2003 CLA-2-59:RR:NC:TA:350 K80930 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Patrick Einarsen Inventory Trading Company P.O. Box 47 Peosta, Iowa 52068 RE: The tariff classification of a plastics coated textile fabric, for use in the decoration of police uniforms, from Taiwan. Dear Mr. Einarsen: In your letter dated December 15, 2003, which was a follow up to your earlier correspondence which was returned for more information, you requested a tariff classification ruling. The instant sample, as described in your letters, consists of a 100% nylon fabric (2/1 twill 70D x 210 P/D) that has been visibly coated on one side with an acrylic plastics material. This viscous coating is protected by a paper release which is discarded after use. As depicted by another sample that you submitted, this material, which will be cut to size and shape after its importation, will be used to decorate police uniforms in the form of an applique. This material will be imported either as roll goods measuring 58 inches wide and 100 yards in length or cut to size rectangular shapes measuring 19.33 inches by 33 inches. You provided the following weight specifications for this material: Wt. Of Fabric: 116 g/m² (43.3%) Wt. Of Plastic: 152 g/m² (56.7%)(includes paper release) Total Wt.: 268 g/ m² The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, of man-made fibers, not over 70 percent by weight of plastic. The duty rate will be 7.6 percent ad valorem. Effective January 1, 2004, the rate of duty will be 7.5 percent ad valorem. This material falls within textile category designation 229. As a product of Taiwan, there are currently no textile restraints for this merchandise. 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