CLA-2-59:RR:NC:TA:350 K80974
Mr. John C. Schott
Schott International, Inc.
2850 Gilchrist Road
Akron, OH 44305
RE: The tariff classification of three flocked fabrics, for use in the wearing apparel industry, from Taiwan.
Dear Mr. Schott:
In your letter dated December 18, 2003, you requested a tariff classification ruling.
You submitted three representative fabrics which were identified as Sample A (style F805), B (style P386) and C (style P387), respectively.
The first sample (A) consists of a knit fabric composed of polyester man-made fibers that has been visibly flocked on one surface with nylon man-made fibers. This material is dyed a solid color and is stated to be composed of a 70% polyester/30% nylon man-made fiber blend. The material weighs 8.25 ounces per square yard and will be imported as roll goods measuring 57 inches in finished width.
The second sample (B) consists of a material which is essentially identical to sample A in construction and fiber content, except that it has been transfer printed across its flocked surface with a camo pattern.
The third sample (C) is identical to sample B, except that the backside of the material has been laminated with a polyurethane plastics material. The essential character of this particular fabric is imparted by the outer flocked surface.
The applicable subheading for samples A and B will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides textile fabrics otherwise impregnated, coated or covered, ..., of man-made fibers. The duty rate will be Free
The applicable subheading for sample C will be 5907.00.1500, HTS, which provides for textile fabrics otherwise impregnated, coated or covered, … laminated fabrics, of man-made fibers. The rate of duty is 8 percent ad valorem.
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