CLA-2-54:S:N:N6:352 884789
Mr. Jack B. Waddick
Samsonite Corporation
P. O. Box 1116
Nogalez, AZ 85628
RE: The tariff classification of three samples of woven polyester fabric
from Taiwan.
Dear Mr. Waddick:
In your letter dated April 6, 1993, you requested a tariff
classification ruling.
You have submitted three samples of woven fabric that are identified as
style nos. 2380-886-008-Black, 2380-886-328-Blue and 2380-886-748-Green.
Each of the samples are identical and vary only in the color they are dyed.
This woven merchandise is composed of 100% textured filament polyester.
These fabrics have been coated with a polyurethane coating that weighs
approximately 40 g/m2. The combined weight of these products is 233.7 g/m2.
The fabric is constructed using 300 denier yarns in both the warp and
filling. It contains 8.27 single yarns per centimeter in the warp and 5.91
single yarns per centimeter in the filling.
Your letter also states you believe that this textile product 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 style nos. 2380-886-008; 2380-886-328; and
2380-886-748, will be 5407.52.2060, 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
textured polyester filaments, dyed, other, weighing more than 170 g/m2. The
rate of duty will be 17 percent ad valorem.
These woven fabrics 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