The tariff classification of plastics coated textile fabric, for use in upholstery, from Taiwan.

N025475 April 15, 2008 CLA-2-:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Mr. Brett Ian Harris 1200 G Street, NW, Suite 800 Washington, DC 20005 RE: The tariff classification of plastics coated textile fabric, for use in upholstery, from Taiwan. Dear Mr. Harris: In your letter dated March 24, 2008, on behalf of Global Textile Alliance, Inc., Colfax, NC, you requested a tariff classification ruling You have provided six samples under the style name “Seductions with Milky Coating - Article #2008”. The six samples differ in color (light brown, brown, dark brown, light blue, light green, and khaki). Your letter indicates each sample consists of a woven fabric composed of 100% polyester man-made fibers that have been coated on one side with a liquid acrylic mixed with a white titanium dioxide (TiO2) pigment. This coating substance is considered to be a plastics material. You state that the textile portion on the non-coated side of the material has a suede-like appearance that has been produced by a sanding/brushing operation. Further, the letter indicates that you have independently tested the coated fabrics and found them to be approximately 98% by weight of polyester and 2% by weight of the acrylic plastics coating. We have examined all six samples provided and find that the acrylic plastics coating is visible to the naked eye on all the samples. The applicable subheading for the material will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), 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 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/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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