CLA-2-52:S:N:N6:352 884893
Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New york, NY 10038
RE: The tariff classification of three samples of woven fabric from Germany.
Dear Mr. Liptak:
In your letter dated April 14, 1993, on behalf of your client Rik
Textiles Corp., you requested a tariff classification ruling.
You have submitted three samples of woven fabric that are identified as
styles nos. 3408, 4087 and 4096. Style no. 3408 is composed of 100% cotton
that has been dyed a single uniform color. It is constructed using 68/1 n.m.
yarns in the warp and 85/1 n.m. yarns in the filling. The fabric contains 53
single yarns per centimeter in the warp and 30 single yarns per centimeter in
the filling. The merchandise has been coated with polyurethane. The
polyurethane represents 5% of the total weight of the fabric. This plain
woven fabric weighs 120 g/m2 and it will be imported in widths ranging
between 148 and 150 centimeters. The average yarn number has been calculated
to be 69 in the metric system.
Style no. 4087 is a plain woven fabric that is composed of 100% cotton.
This textile product has been dyed a single uniform color and it weighs 140
g/m2. The fabric is constructed using 70/1 n.m. in both the warp and
filling. It contains 47 single yarns per centimeter in the warp and 37
single yarns per centimeter in the filling. The average yarn number has been
calculated to be 60 in the metric system. This merchandise has been coated
with polyurethane. The polyurethane represents 12% of the total weight of
the fabric. It will be imported in widths ranging between 148 and 150
centimeters.
Style no. 4096 is composed of 100% cotton that has been coated with
polyurethane which represents 20% of the total weight of the fabric.
Weighing 150 g/m2, it is plain woven with yarns of different colors. The
fabric is constructed using 50/1 n.m. yarns in the warp and 34/1 n.m. yarns
in the filling. It contains 30 single yarns per centimeter in the warp and
20 single yarns per centimeter in the filling. It will be imported in widths
ranging between 148 and 150 centimeters. The average yarn number has been
calculated to be 33 in the metric system.
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 coating on these fabrics is not visible to the naked
eye, they are not classifiable in heading 5903, HTS.
The applicable subheading for style no. 3408, will be 5208.32.5020,
HTS, which provides for woven fabrics of cotton, containing 85 percent or
more by weight of cotton, weighing not more than 200 g/m2, dyed, plain weave,
weighing more than 100 g/m2, other, of number 69 or higher number, poplin or
broadcloth. The rate of duty will be 14.7 percent ad valorem.
The applicable subheading for style no. 4087, will be 5208.32.4040,
HTS, which provides for woven fabrics of cotton, containing 85 percent or
more by weight of cotton, weighing not more than 200 g/m2, dyed, plain weave,
weighing more than 100 g/m2, other, of numbers 43 to 68, sheeting. The rate
of duty will be 11.4 percent ad valorem.
The applicable subheading for style no. 4096, will be 5208.42.3000,
HTS, which provides for woven fabrics of cotton, containing 85 percent or
more by weight of cotton, weighing not more than 200 g/m2, of yarns of
different colors, plain weave, weighing more than 100 g/m2, other, of number
42 or lower number. The rate of duty will be 9.6 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