CLA-2-54:S:N:N6:352 802383
Ms. Marty Langtry
Tower Group International
Castelanzo & Associates, Inc.
5420 W. 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of nylon woven fabric from Taiwan.
Dear Ms. Langtry:
In your letter dated September 20, 1994, on behalf of your client John King (also known as King Group), Commerce, CA, you requested a classification ruling.
You have submitted four samples of twill woven fabric identified as Style no. 6950 W/C. Each of the samples are identical and vary only in the color they have been dyed. They are manufactured using 420 denier yarns in both the warp and filling. The fabrics are composed of 100% filament nylon with a polyurethane coating representing 10% of the fabrics total weight. The combined weight of these textile products is approximately 222 g/m2, and they have been dyed a single uniform color. This merchandise will be imported in widths ranging between 154 and 157 centimeters.
Your letter also states you believe that these woven fabrics would be classified under 5903 of the Harmonized Tariff Schedule of the United States (HTS). However, this is not correct. Note 2 to Chapter 59, HTS, defines the scope of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated with plastics are classifiable. Note 2 states in part that heading 5903, HTS, applies to:
(A) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature
of the plastics material (compact or cellular), other than:
(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;
Since the polyurethane coating on these fabrics is not visible to the naked eye, they are not classifiable in heading 5903, HTS.
The applicable subheading for each of the twill woven nylon fabrics will be 5407.42.0060, HTS, 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 filaments of nylon or other polyamides, dyed, weighing more than 170 g/m2. The duty rate will be 17 percent ad valorem.
These fabrics fall within textile category designation 620. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.
The designated textile and apparel category 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