The tariff classification of five plastics coated textile fabrics, of a kind used in upholstery, from China.

NY L89135 December 21, 2005 CLA-2-59:RR:NC:TA:350 L89135 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Jeff Chow Air Commerce Customs Brokers, Inc. 1975 Charles Willard Street Rancho Dominguiz, CA 90220 RE: The tariff classification of five plastics coated textile fabrics, of a kind used in upholstery, from China. Dear Mr. Chow: In your letter dated November 30, 2005, on behalf of Momentum Textile Inc., Irvine, CA, you requested a tariff classification ruling. Five representative samples were submitted which were identified as styles BASIS, 1015, 1016, 1017 and 1029, respectively. The first item, style BASIS, consists of a 100% polyester jacquard woven fabric, that has been lightly coated on one wide with an acrylic plastics coating. This coating is in sufficient amount to be visible to the naked eye. You state that this material weighs 229 grams per square meter and is composed of 92% polyester man-made fibers and 8% acrylic, by weight. The second item, style 1015, consists of a 100% polyester jacquard woven fabric, that has been lightly coated on one wide with an acrylic plastics coating. This coating is in sufficient amount to be visible to the naked eye. You state that this material weighs 292 grams per square meter and is composed of 92% polyester man-made fibers and 8% acrylic, by weight. The third item, style 1016, consists of a 100% polyester jacquard woven fabric, that has been lightly coated on one wide with an acrylic plastics coating. This coating is in sufficient amount to be visible to the naked eye. You state that this material weighs 312 grams per square meter and is composed of 93% polyester man-made fibers and 7% acrylic, by weight. The fourth item, style 1017 consists of a 100% polyester jacquard woven fabric, that has been lightly coated on one wide with an acrylic plastics coating. This coating is in sufficient amount to be visible to the naked eye. You state that this material weighs 305 grams per square meter and is composed of 93% polyester man-made fibers and 7% acrylic, by weight. The fifth and final item, style 1029, consists of a 100% polyester dobby woven fabric, that has been lightly coated on one wide with an acrylic plastics coating. This coating is in sufficient amount to be visible to the naked eye. You state that this material weighs 301 grams per square meter and is composed of 89% polyester man-made fibers and 11% acrylic, by weight. All five materials will be imported as roll goods measuring 54-inches wide and 55 meters in length. The applicable subheading for all five materials 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 plastics. The duty rate is 7.5 percent ad valorem.       Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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