CLA-2-59:RR:NC:TA:350 J87755

Ms. Barbara Nichols
Spyder Active Sports, Inc.
4725 Walnut Street
Boulder, CO 80301

RE: The tariff classification of four polyurethane plastics coated textile fabrics, for use in the manufacture of ski apparel, etc., from either Japan or Korea.

Dear Ms. Nichols:

In your letter dated May 28, 2003, which was received by this office July 30, 2003, you requested a tariff classification ruling. The suppliers are Ono Trading, Japan and Intermax, Korea.

Four representative samples were submitted which were identified as styles T2505C-DXEV, PA1198M-DWR, SK-POLSAN and B2280F, respectively.

The first item, style T2505C-DXEV, consists of a 100% nylon woven ripstop fabric that has been visibly coated on one side with a compact polyurethane plastics material. This material, which will be imported as roll goods measuring 145 cm in width, had the following weight specifications provided:

Wt. Of Fabric: 155 g/m² (90.9%) Wt. Of PU: 15 g/m² ( 9.1%) Total Wt.: 170 g/m²

The second item, style PA1198M-DWR, consists of a 100% nylon dobby weave fabric that has been visibly coated on one side with a compact polyurethane plastics material. This material, which will be imported as roll goods measuring 144 cm in width, had the following weight specifications provided:

Wt. Of Fabric: 110 g/m² (81.5%) Wt. Of PU: 25 g/m² (18.5%) Total Wt.: 135 g/m²

The third item, style SK-POSLAN, consists of a 100% polyester mini faille weave fabric that has been visibly coated one side with a compact polyurethane plastics material. This material, which will be imported as roll goods measuring 138 cm in width, had the following weight specifications provided:

Wt. Of Fabric: 180g linear yard (88.2%) Wt. Of PU: 24g linear yard (11.8%) Total Wt.: 204g The fourth and final item, style B2280F, consists of a sateen woven fabric composed of a 95% polyester/5% spandex blend, that has been visibly coated on one side with a compact polyurethane plastics material. This material, which will be imported as roll goods measuring 125 cm in width, had the following weight specifications provided:

Wt. Of Fabric: 190 g/m² (92.7%) Wt. Of PU: 15 g/m² ( 7.3%) Total Wt.: 205 g/m²

The applicable subheading for all four materials will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), 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 7.6 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