CLA-2-59:RR:NC:TA:350 C89888

Ms. Barbara Mistalski

Pioneer Leathertouch Inc.

2250 E. Ontario Street

Philadelphia, PA 19134

RE: The tariff classification of a flocked coated material for use in upholstery, from the United Kingdom..

Dear Ms. Mistalski:

In your letter dated June 30, 1998, you requested a tariff classification ruling.

Your letter states that the material you intend to import, consists of a woven polyester fabric that has been coated with a 65% polymer plastic. The follow up information you provided, after a conversation with the factory, confirms the visual observation that the surface of the base fabric has been lightly, but uniformly coated with a textile flock.

The actual sample submitted is plain white and your letter indicates that you may import this material with a heat transfer print on the flock surface. As you believe, this will not affect the final classification.

You did however, suggest tariff classification in subheading 5903.90.15 which provides for textile fabrics impregnated, coated, covered or laminated with plastics. In that regard, a question was raised by this office regarding the surface character of this material. Since the fabric is coated on the surface with a textile flock, the material is considered as an otherwise coated textile fabric; that is other than plastic or rubber.

The applicable subheading for the product will be 5907.00.6000, Harmonized Tariff Schedules of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered, ... not laminated, of man-made fibers. The rate of duty will be 3.5 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 George Barth at 212-466-5884.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division