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

Mr. Peter Salvato
Import Commodity Group Ltd.
131 East Merrick Road
Valley Stream, NY 11580

RE: The tariff classification of a foil print fabric, of a kind used in apparel, from Korea.

Dear Mr. Salvato:

In your letter dated February 17, 2010, on behalf of Nipkow & Kobelt Inc., you requested a tariff classification ruling.

The instant sample, identified as Mystique, consists of a knit fabric stated to be composed of an 80 percent nylon/20% spandex blend. This fabric has been coated, foil printed, on one side with small closely spaced dots composed of polyester plastic. These dots do not form any kind of design or pattern, but rather create a solid lame type effect across the surface. This plastic application does not appear to comprise over 70 percent by weight of the total weight of the material

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