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

NY M86020 December 13, 2006 CLA-2-59:RR:NC:TA:350 M86020 CATEGORY: Classification TARIFF NO.: 5903.20.2500 Mr. Brett Ian Harris Attorney at Law 1200 G Street, NW, Suite 800 Washington, DC 20005 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 August 22, 2006, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a tariff classification ruling. The instant sample, identified as style Thoroughbred, consists of a textile material that is composed of three distinct layers. Specifically, it consists of a polyurethane plastics foam layer which is sandwiched between a 100% polyester warp knit fabric on one side (top) and a brushed 100% polyester woven fabric on the other (bottom). The New York Customs laboratory, determined that the warp knit fabric (top) is not of a cut pile construction, as stated in your letter, but more specifically of a brushed knit construction. The top knit fabric portion has been partially coated with a polyurethane plastics material that creates a reptilian design. The fabric, as determined by the laboratory, weighs 291.8 grams per square meter, and the plastic PU foam layer, however, which is visible in cross section, does not comprise over 70 percent by weight of the total weight of the material. While you suggest classification in tariff subheading 6001.92.0040 which provides for pile fabrics, … knitted or crocheted, of man-made fibers, not over 271 grams per square meter, this would not be correct as the New York laboratory determined that the fabric is not of a pile construction. 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