NY 860093
February, 8, 1991
CLA-2-59:S:N:N3H:350 860093
Mr. Michael K. Rafferty
Nippon Express U.S.A. Inc.
410 Airpark Center Drive
Nashville, TN 37217
RE: The tariff classification of a laminated fabric to be
imported in three different configurations for use in automobile
interiors, from Japan.
Dear Mr. Rafferty:
In your letter dated January 28, 1991, on behalf of M-Tek
Inc., you requested a classification ruling.
The sample submitted, identified in your letter as Item 1,
consists of a twill woven backing fabric composed of tetron/rayon
man-made fibers that has been laminated on one side with a
polyurethane plastics material. You state that the backing
fabric weighs 270 grams per square meter amd the PU weighs only 1
gram per square meter. This material will be imported as roll
goods. We note that a light adhesive is present on the back of
this fabric, however, it is not visible and, therefore, will not
affect the classification. Item 2 in your letter refers to the
same material as Item 1 except that it will be imported in pieces
cut to size and ready for application to steel shapes after their
importation into the U.S. Item 3, finally, consists of Item 2
which will be imported already affixed to the steel shape that it
is designed to be used with in an automobile interior. A sample
of such was also supplied with your inquiry.
The applicable subheading for Item 1 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 plastics. The duty rate will be
8.5 percent ad valorem. The applicable subheading for Items 2 and
3 will be 8708.99.5080, HTS, which provides for other parts and
accessories of the motor vehicles of headings 8701 to 8705. The
duty rate is 3.1 percent ad valorem.
Item 1 falls within textile category designation 229. Based
upon international textile trade agreements products of Japan are
subject to quota and the requirement of a visa. There are no
textile restraints for items 2 and 3.
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. Since
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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport