CLA-2-:S:N:N3H:352 871573
Mr. David A. Sharpe
I.C.S. Customs Service, Inc.
814 Thorndale Avenue
Bensenville, Ill 60106
RE: The tariff classification of 100% nylon woven fabric from
England.
Dear Mr. Sharpe:
In your letter dated February 11, 1992, on behalf of your client
Perseverance Mills, Ltd., you requested a tariff classification
ruling.
You have submitted a sample of a plain woven fabric, identified as
Permil 472. Information provided indicates that this fabric is
composed of 100% multifilament nylon, that has been impregnated with a
solution of nonyl phenol ethoxylate. The merchandise is constructed
using 44 decitex yarns in the warp and 78 decitex yarns in the
filling. This product contains 66.1 single yarns per centimeter in the
warp and 42.9 single yarns per centimeter in the filling. It weighs
69.84 g/m2 and the imported width will vary from 30.4 to 152.4
centimeters. Your correspondence states that this product will be used
in the creation of printed images.
Your letter also states that you believe that this textile product
would be classified under 5903 Harmonized Tariff Schedule of the United
States (HTS). However, this is not correct. Note 1 to chapter 39
states that:
Throughout the tariff schedule the expression "plastics" means those
materials of heading 3901 to 3914 which are or have been capable,
either at the moment of polymerization or at some subsequent stage, of
being formed under external influence (usually heat and pressure, if
necessary with a solvent or plasticizer) by molding, casting,
extruding, rolling or other process into shapes which are retained on
the removal of the external influence. Nonyl phenol ethoxylate,
although a polymer, is a surface active agent and is not capable of
fulfilling the requirements for classification as a plastic. Since the
coating or impregnating material does not meet the definition of
plastic in Note 1 to chapter 39, this fabric can not be classified in
heading 5903, HTS, as a fabric impregnated, coated, covered or
laminated with plastics.
Note 5 to Chapter 59, HTS, defines the coverage of heading 5907,
under which textile fabrics which are otherwise coated, covered or
impregnated are classifiable. Note 5 states in part that heading 5907,
HTS, does not apply to:
(a) 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 nonyl phenol ethoxylate used to impregnate this fabric is not
visible to the naked eye, it is not classifiable in heading 5907, HTS.
The applicable subheading for this nylon woven fabric 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.
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