CLA-2-59:OT:RR:NC:N3:350

Mr. John B. Pellegrini
McGuire Woods, LLPO
1345 Avenue of the Americas, 7th Floor
New York, NY 10105-0106

RE: The tariff classification of a bonded fabric, of a type used in apparel, from China.

Dear Mr. Pellegrine:

In your letter dated August 8, 2008, on behalf of Polartec LLC (the “Company”), you requested a classification ruling.

The instant sample, identified as style No. 6658, and black in color, was submitted to the New York Customs Laboratory for analysis. The NY lab made the following determination:

The sample consists of a three layer construction. The face or top portion is of a woven construction and consists of an 85% polyester/15% spandex blend. The bottom portion consists of a brushed warp knit construction. Sandwiched between these two fabrics is a thin layer of polyurethane plastic film which is visible to the naked eye in cross-section. The fabric weighs 317.4 grams per square meter and the polyurethane plastic portion does not comprise over 70 percent by weight of the total weight of the material.

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 falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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