Ms. Corinne Teoh Siew Eng
Nylex (Malaysia) Berhad
P.O. Box 7033, 40910 Shah Alam
Selangor Darul Ehsan, Malaysia
RE: The tariff classification of three plastic coated textile fabrics, from Malaysia.
Dear Ms. Eng:
In your letter dated October 14, 1997, you requested a classification ruling.
Three representative samples were submitted and identified as "A", "B" and "C".
The first sample, "A", consists of knit fabric composed of a 50%/50% polyester/rayon man-made fiber blend. This material has been coated on one side with a cellular polyvinyl chloride plastics material having a thin skin. This PVC portion has been dyed and embossed to simulate real leather. You provided the following weight specifications for this material: PVC: 415g/m2 (82%)
Textile: 93g/m2 (18%)
The second item, "B", consists of a woven fabric composed of 100% polyester man-made fibers (600D x 600D). This fabric has been coated on one side with a compact polyvinyl chloride plastics material which in turn has been embossed with a woven effect. You provided the following weight specifications:
PVC: 165g/m2 (39%)
Textile: 260g/m2 (61%)
The third item, "C", consists of a rather thin nonwoven
fabric composed of 100% polyester man-made fibers that has been coated on one side with a cellular polyvinyl chloride plastics material having a shiny surface. The nonwoven portion is deemed a mere carrier for the PVC portion which is also embossed to provide a leather-like appearance.
The following specifications were provided:
PVC: 378g/m2 (85%)
Textile: 67g/m2 (15%)
The applicable subheading for samples "A" and "C" will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, combined with a single textile material, other. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for sample "B" will be 5903.10.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyvinyl chloride, of man-made fibers, not over 70 percent by weight of rubber or plastics. The rate of duty is 8.2 percent ad valorem.
While there are no textile restraints for samples "A" and "C", sample "B" falls within textile category designation 229. Based upon international textile trade agreements products of Malaysia are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
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.
Robert B. Swierupski