CLA-2-54:S:N:N6:352 881527
Ms. Susan Welbig
Nils, Inc.
11185 Condor Avenue
Fountain Valley, CA 92708
RE: The tariff classification of three samples of woven fabric
from Switzerland.
Dear Ms. Welbig:
In your letter dated December 9, 1992, received in this office
on December 29, 1992, you requested a tariff classification
ruling.
You have submitted three samples of woven fabric. Sample no. 1
is identified as Brissago, style no. 216.30.93.02. It is
composed of 100% filament nylon that has been coated with
acrylic. The coating represents approximately 5% of the weight
of the fabric. This product is constructed using 78 decitex
yarns in the warp and 110 decitex yarns in the filling. The
merchandise contains 56 single yarns per centimeter in the warp
35 single yarns per centimeter in the filling. This fabric is
plain woven and it has been dyed a single uniform color. It
weighs 85 g/m2 and the average yarn number has been calculated to
be 107 in the metric system. The fabric will be imported in
widths ranging between 148 and 150 centimeters.
Sample no. 2 is identified as Glossy Transfer Ravenna, style
no. 123.43.23.93. It is composed of 80% filament polyester and
20% filament nylon that has been coated with polyurethane. The
coating represents approximately 10% of the total weight of this
product. Based upon laboratory analysis, this fabric is satin
woven. It is constructed with yarns of different colors and it
has been printed. This merchandise contains 80 single yarns per
centimeter in the warp and 32 single yarns per centimeter in the
filling. The fabric weighs 68 g/m2 and it will be imported in
widths ranging between 152 and 154 centimeters.
Sample no. 3, identified as Glossy Luxe Solid, style no.
123.43.23.01 is composed of 80% filament polyester and 20%
filament nylon that has been coated with polyurethane. The
coating represents approximately 10% of the combined weight of
the fabric. Based upon laboratory analysis, this textile product
is satin woven. The fabric is constructed with yarns of
different colors. It contains 80 single yarns per centimeter in
the warp and 32 single
yarns per centimeter in the filling. The fabric weighs 68 g/m2
and it will be imported in widths ranging between 152 and 154
centimeters.
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 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 and acrylic coating on these fabrics is
not visible to the naked eye, they are not classifiable in
heading 5903, HTS.
The applicable subheading for sample no. 1, Brissago, style no.
216.30.93.02 will be 5407.42.0030, Harmonized Tariff Schedule of
the United States (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 applicable subheading for sample no. 2, Glossy Transfer
Ravenna, style no. 123.43.23.93 will be 5407.74.0020, 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
synthetic filaments, printed, weighing not more than 170 g/m2,
other. The rate of duty will be 17 percent ad valorem.
The applicable subheading for sample no. 3, Glossy Luxe Solid,
style no. 123.43.23.01 will be 5407.73.2020, HTS, which provides
for woven fabrics of synthetic filament yarn including woven
fabrics obtained from heading 5404, other woven fabrics
containing 85 percent or more by weight of synthetic filaments,
of yarns of different colors, other, weighing not more than 170
g/m2, other. 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