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

N090659 January 21, 2010 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.90.2500 Ms. Pam Berry Marisol International, LLC 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a plastics coated textile upholstery fabric, from China. Dear Ms. Berry: In your letter dated January 7, 2010, on behalf of Max Home LLC, Fulton, MS, you requested a tariff classification ruling. The instant sample, identified as style G856B, consists of a plain woven upholstery fabric that is composed of a 100 percent polyester man-made fibers. This fabric has been visibly coated on one side (the backing side), with what you refer to as “stearic acid ammonia.” This coating imparts a slight milky white appearance to the material. While you state that this coating accounts for 3 percent by weight of the total weight of the material, further information provided by you to this office, however, indicates this coating material may consist of over 90% polyacrylate and up to 10% ammonium stearate, by weight. In any case, this coating would not be considered “stearic acid ammonium”, but is in fact considered to be a plastics material. We note that the purpose of this coating application is to imbue the material with greater stability and, to a certain extent, act as a fire retardant. The fabric weighs 640 grams per square meter, and will be imported as roll goods having 142 cm widths. The applicable subheading for the fabric 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 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