CLA-2-59:S:N:N6:350 897070
Mr. Richard Mason
Winnebago Industries
P.O. Box 152
605 West Crystal Lake Road
Forest City, Iowa 50436
RE: The tariff classification of a laminated upholstery fabric
from Germany.
Dear Mr. Mason:
In your letter dated March 15, 1994, which was received April
13, 1994, you requested a tariff classification ruling.
The instant sample, style TPD Q45, consists of an upholstery
fabric composed of three distinct layers. The top layer consists
of a twill woven fabric (14x12) composed of textured polyester man-
made fiber yarns. The bottom layer is a tricot knit fabric also
composed of polyester. The middle layer consists of a polyethylene
foam plastic. This works out to a weight ratio of 72% polyester
and 28% polyethylene plastic. This material measures about 5.5mm
in overall thickness and weighs approximately 530 grams per square
meter.
The applicable subheading for the material will be
5903.90.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, of man-made fibers, not over
70 percent by weight of plastics. The rate of duty will be 8.5
percent ad valorem.
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