The tariff classification of a plastics coated upholstery fabric, from Taiwan.

NY L82493 February 15, 2005 CLA-2-59:RR:NC:TA:350 L82493 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Brett Ian Harris McKenna Long & Aldridge LLP 1900 K Street Washington, DC 2006 RE: The tariff classification of a plastics coated upholstery fabric, from Taiwan. Dear Mr. Harris: In your letter dated February 3, 2005, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a tariff classification ruling. The instant sample, identified as “Sensations with Milky Coating”, consists of a woven fabric composed of 100% polyester man-made fibers. This fabric has been visibly coated on one side with a white-pigmented acrylic latex (plastic). The other side of the material has a noticeable suede-like appearance that has likely been produced by either a sanding or brushing operation. You state that this material is 98% by weight of polyester and 2% acrylic plastic. 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 rubber or plastics. The rate of duty will be 7.5 percent ad valorem As you indicate in your letter, this material falls within textile category designation 229. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. There are presently 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