CLA-2-54:S:N:N6:352 894819
Mr. John Clayton
Bainbridge/Aquabatten, Inc.
252 Revere Street
Canton, MA 02021
RE: The tariff classification of nylon woven fabric from Taiwan.
Dear Mr. Clayton:
In your letter dated February 15, 1994, you requested a classification ruling.
You have submitted two samples of woven fabric that are identified as sample A-Red and sample B-Gray. Laboratory analysis reveals that sample A-Red, is composed of 95% filament nylon and 5% polyurethane coating. The fabric weighs 143.78 g/m2 and the polyurethane coating weighs 7.46 g/m2. The combined weight of this textile product is 151.24 g/m2. It is plain woven and has been dyed a single uniform color. The fabric is manufactured using 420 denier yarns in both the warp and filling. This merchandise contains 18.8 single yarns per centimeter in the warp and 13.3 single yarns per centimeter in the filling.
Laboratory analysis also indicates that sample B-Gray, is composed of 92% filament nylon and 8% polyurethane coating. This fabric weighs 143.44 g/m2 and the polyurethane coating weighs 11.87 g/m2. The combined weight of this plain woven fabric is 155.31 g/m2. It is constructed using 420 denier yarns in both the warp and filling. This merchandise has been dyed a single uniform color. The fabric contains 18.8 single yarns per centimeter in the warp and 13.3 single yarns per centimeter in the filling.
Your letter also states you believe that these woven fabrics 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 both sample A-Red and sample B-Gray nylon woven fabrics 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 duty rate will be 17 percent ad valorem.
Both fabrics fall within textile category designation 620. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.
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