NY 862932
May 31 1991
CLA-2-54:S:N:N3H:352 862932
TARIFF NO: 5407.41.0030; 5407.42.0030
Ms. Jennie Feng
Fabtex Inc.
14516 S. Garfield Avenue
Paramount, CA 90723
RE: The tariff classification of nylon woven fabric from Taiwan.
Dear Ms. Feng:
In your letter dated April 30, 1991, you requested a tariff
classification ruling.
You have submitted five samples of plain woven fabric that are
composed of 100% nylon filament yarns. These samples are identified as
style nos. 70RC, 159-70RC, 70TWC and 200 U. We assume that these
fabrics are not constructed with high tenacity yarns.
Two samples of style no. 70RC were submitted which vary only in
color. One of the samples is white while the second has been dyed
bright blue. These fabrics are constructed using 70 denier yarns in
both the warp and the filling. They contain 43 single yarns per
centimeter in the warp and 35 single yarns per centimeter in the
filling. The textile components of these fabrics weigh 67.81 g/m2
while the polyurethane coating on one surface of these fabrics weighs
10.17 g/m2. This product has a combined weight of 77.98 g/m2.
Style no. 159-70RC is constructed using 70 denier yarns in both
the warp and the filling. It contains 43 single yarns per centimeter
in the warp and 35 single yarns per centimeter in the filling. The
textile component of this fabric is 67.81 g/m2, and the polyurethane
coating on one surface weighs 19.76 g/m2. The combined weight of this
merchandise is 87.57 g/m2. This fabric is dyed light blue.
Style no. 70TWC is constructed using 70 denier yarns in both the
warp and the filling. It contains 43 single yarns per centimeter in
the warp and 35 single yarns per centimeter in the filling. The
textile component of this product weighs 67.82 g/m2, and the
polyurethane coating on one surface weighs 16.96 g/m2. The combined
weight of this fabric is 84.78 g/m2. This merchandise is dyed navy.
Style no. 200 U is constructed using 210 denier yarns in both the
warp and the filling. The fabric contains 25 single yarns per
centimeter in the warp and 21 single yarns per centimeter in the
filling. This merchandise weighs 109 g/m2 and has been treated with a
water repellent. The color of this fabric is purple.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United
States, (HTS), defines the scope of heading 5903, under which textile
fabrics which are coated, covered, impregnated, or laminated 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 both colors of style no. 70RC
and the water repellent treatment on style no. 200 U are not
visible to the naked eye, they are not classifiable in heading
5903, HTS. The visibility of the polyurethane coating on
styles 159-70RC and 70TWC is a much more difficult determination.
The applicable subheading for the white sample of style no.
70RC, will be 5407.41.0030, 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, unbleached or bleached, other, weighing not more than
170 g/m2. The rate of duty will be 17 percent ad valorem.
The applicable subheading for the bright blue sample of style no.
70RC and style no. 200 U will be 5407.42.0030, 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 not more than 170 g/m2. The rate of duty
will be 17 percent ad valorem.
The question of classification for the style nos. 159-70RC and
70TWC are being referred to the Office of Regulations and Rulings, U.S.
Customs Service Headquarters, 1301 Constitution Avenue, N.W.,
Washington, D.C. A ruling will be issued to you from that office.
The three samples identified as style nos. 70RC and 200 U, fall
within textile category designation 620. Based upon international
textile trade agreements, products of Taiwan are subject to quota
restrictions and visa requirements.
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