The tariff classification of a laminated textile fabric, which has been coated to create a reptilian design, from China.

NY M80705 April 28, 2006 CLA-2-59:RR:NC:TA:350 M80705 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Ameet Shah Culp, Inc. P.O. Box 2686 1823 Eastchester Drive High Point, NC 27265 RE: The tariff classification of a laminated textile fabric, which has been coated to create a reptilian design, from China. Dear Mr. Shah: In your letter dated April 17, 2006, you requested a tariff classification ruling. We will be retaining the instant sample for our files. The instant sample, identified as style X-STAMPEDE, consists of a textile material, which is composed of three distinct layers. Specifically, it consists of a polyurethane plastics foam layer which is sandwiched between a 100% polyester weft knit fabric on one side (posterior) and a brushed 100% polyester woven fabric on the other (top). In your letter, you indicate that the top woven fabric portion has been partially coated with a polyurethane plastics material, which creates a reptilian design. The PU foam layer, however, is visible in cross section, and does not appear to comprise over 70 percent by weight of the total weight of the material. Your correspondence indicates that this fabric will be imported as piece goods having 58-inch widths. The applicable subheading for the material will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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 7.5 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 merchandise 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. 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