NY 863974
JUN 24 1991
CLA-2-55:S:N:N3H:352 863974
Mr. Maurice J. Deslauriers
C.S. Emery & Company
One Emery Drive
P.O. Box 149
Norton, Vermont 05907
RE: The tariff classification of a 100% staple acrylic vertical
blind fabric from Canada.
Dear Mr. Deslauriers:
In your letter dated May 30, 1991, on behalf of your client
Tisbek Vertical LTee., you requested a tariff classification
ruling.
The submitted sample, identified as style Madeline 4601, is
a 100% staple acrylic woven fabric which has been coated or
impregnated with polyvinyl chloride. After being coated the
fabric is cut into 3.5 inch wide strips. The fabric is
constructed using marl or mixture yarns in the filling and
unbleached or bleached yarns in the warp. The woven strips will
be used to manufacture vertical blinds after import into the
United States.
In Headquarters ruling 088188 (IA 24/90), this product was
excluded from the provision for fabrics impregnated, coated,
covered or laminated with plastics in heading 5903, Harmonized
Tariff Schedules of the United States (HTS). The polyvinyl
chloride coating was determined not to be visible to the naked
eye and therefore excluded from heading 5903, HTS, by operation
of Note 2(a)(1) to chapter 59. This ruling went on to say that
this product was not a narrow fabric in heading 5806, HTS, since
the fabric did not have real or false selvages and there was no
evidence that any treatment was performed on the edges of this
fabric which made such edges fast. The fabric did not unravel
because of the overall application of plastic coating and not as
a result of some treatment to the edges of the fabric to make
them fast. In view of these facts Headquarters concluded that
this fabric should be classified as a woven fabric of chapter 55
and not as either a coated fabric of chapter 59 or a narrow
fabric of chapter 58.
Your correspondence purports to provide evidence that this
fabric does have real or false selvages. You indicate that the
edges are made fast when the strips are manufactured by cutting
with a dull roller blade which applies pressure and results in a
fast edge by crushing the resin and the fibers together at the
edges of the fabric strips. We do not agree that this process
results in a real or false selvage. The strip would not unravel
because the whole fabric has been coated and not because of the
method of cutting the fabric. Since this process of cutting the
fabric is not a recognized method of producing a fast edge, this
product does not meet the requirements of Note 5 to chapter 58
which defines narrow woven fabric.
The applicable subheading for the woven fabric strips will
be 5512.29.0005, HTS, which provides for woven fabrics of
synthetic staple fibers, containing 85 percent or more by weight
of synthetic staple fibers, containing 85 percent or more by
weight of acrylic or modacrylic staple fibers, other, of yarns of
different colors, except blue denim or jacquard weave. The duty
rate will be 17 percent ad valorem.
Goods classifiable under subheading 5512.29.0005, HTS, which
have originated in the territory of Canada, will be entitled to a
11.9 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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