CLA 2-54:OT:RR:NC:N3:352
Mr. Thomas W. Singer
iCustom Broker, Inc.
2810 Sweet Home Road
Amherst, NY 14228
RE: Classification of two woven fabrics of textured polyester filament yarns of different colors, from China;
Dear Mr. Singer:
This is in reply to your letter dated October 21, 2011, on behalf of Louver-Lite (Canada) Limited, you requested a classification ruling. Four samples were submitted with your request.
A ruling on two of the fabric styles, identified as Plaintex and as Organza ESP, was issued under New York ruling number N191735. The two fabric styles Pharoah and Kendo were sent to the Customs and Border Protection Laboratory for further analysis.
Detailed descriptions for each fabric were obtained from your original submission, subsequent correspondence, samples and CBP lab reports. Your correspondence indicates that these fabrics will be imported into the United States in 240 centimeter widths, and are intended for use as roller or vertical window blinds.
Fabric styles Pharoah and Kendo are heavy grass-weave fabrics woven of yarns of different colors. Your letter indicates that the fabrics have been coated with acrylic. However, this coating is not visible to the naked eye. According to CBP laboratory analysis, both fabrics are of a weave construction other than plain, twill or satin, are composed wholly of textured polyester filament yarns and weigh approximately 340 g/m2.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. In addition, it provides guidance on the classification of combinations of textile and plastics. Note 2 states in part that heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or
(6) Textile products of heading 5811.
In your letter you suggest classification as a coated fabric under subheading 5903.90.2500, HTSUS. However, classification under that subheading is precluded as the coating is not visible to the naked eye.
Alternatively, you suggest classification as a fabric woven of non-textured polyester filaments, under subheading 5407.61.9975, HTSUS. However, classification under that subheading is precluded as CBP laboratory analysis found that the polyester filament yarns are textured.
The applicable subheading for fabric styles Kendo and Pharaoh will be 5407.53.2060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85 percent or more by weight of textured polyester filaments: of yarns of different colors, other, weighing more than 170 g/m2. The general rate of duty will be 12 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division