CLA-2-59:RR:NC:TA:350 M82954
Ms. Nancy Helen Young
ETB Corporation
20 South Wood Parkway, suite 500
Atlanta, GA 30354
RE: The tariff classification of one plastics coated textile fabric and one plastics coated glass fabric, for use in a printing operation, from France.
Dear Ms. Young:
In your letter dated April 10, 2006, which was a follow-up to an earlier inquiry where we requested additional information, you requested a tariff classification ruling.
Two representative samples were submitted which were identified as styles Skylite and Eclypse.
The first item, style Skylite, consists of a plain woven fabric composed of 100% polyester man-made fibers that has been visibly coated on one side with a milky white polyurethane plastics material. You state that this material weighs 130 g/m² (50% PU/50% Polyester). This material will be imported as roll goods measuring 137 cm in width.
The second item, style Eclypse, consists of a woven fabric composed of 100% glass fibers that, according to your letter, has been coated on both sides with a milky white polyurethane plastics material. This material weighs 130 g/m² and, has the following composition by weight and value:
Weight Value
Polyurethane: 55 g/m² 12%
Textile: 75 g/m² 88%
Total: 130 g/m² 100%
It is the fiberglass portion of this material that imparts its essential character. This material will be imported as roll goods having 150 cm widths.
The applicable subheading for style Skylite 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.
The applicable subheading for style Eclypse will be 7019.59.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, other, not colored, other, weighing 185 g/m² or less. The rate of duty will be 7.3 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