The tariff classification of two window covering fabrics, from the United Kingdom

N191735 December 2, 2011 CLA-2-59:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5903.10.2500, 5903.90.2500 Thomas W. Singer iCustom Broker, Inc. 2211 Sheridan Drive Buffalo, NY 14223 RE: The tariff classification of two window covering fabrics, from the United Kingdom Dear Mr. Singer: In your letter dated October 21, 2011, on behalf of your client Louver-Lite (Canada) Limited, you requested a tariff classification ruling. Four representative samples were submitted along with their respective technical specification sheets. The four materials are identified as styles Pharoah, Kendo, Plaintex and Organza ESP. Two samples, Pharoah and Kendo, have been sent to the Customs and Border Protection laboratory for testing and their classification will be addressed in ruling number N193997. The samples are being retained by this office. The specification sheet for the style Organza ESP indicates it will be imported in a width of 183 centimeters. No width was provided for the style Plaintex, and no lengths were given for either style. The style Plaintex is stated to consist of a woven base cloth composed of 100% polyester fibers (filament) that has been coated on both sides with a vinyl based plastics material. The specification sheet indicates the face side has been coated with one layer of plastics material and the back has been coated with 3 layers of plastics material. Your request letter indicates the vinyl layers are non cellular and are coatings and not laminations. The coating is only visible to the naked eye on one side, the back side. The following weights were provided: Wt Of Fabric: 144 g/m² (39%) Wt. Of Coating: 225 g/m² (61%) Total Wt.: 369 g/m² The style Organza ESP, is stated to consist of a woven base cloth composed of 100% polyester fibers (filament) that has been laminated coated on one side with a metallised polyester plastic sheet. The laminated sheet is visible to the naked eye. The following weights were provided: Wt Of Fabric: 95 g/m² (57%) Wt. Of Coating: 71 g/m² (43%) Total Wt.: 166 g/m² The applicable subheading for style Plaintex will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated, with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The duty rate will be 7.5 percent ad valorem. The applicable subheading for style Organza ESP 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 rubber or plastics. The duty rate 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 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