CLA-2-54:RR:NC:TA:352 E87150

Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349

RE: The tariff classification of 8 woven fabric from United Kingdom.

Dear Ms. Brown:

In your letter dated September 3, 2000, on behalf of your client John Heathcoat & Company Ltd., you requested a tariff classification ruling.

Eight samples accompanied your request for a ruling. The first, designated as style T0026 is an unbleached satin woven fabric composed of 100% filament nylon. It contains 91 warp ends per centimeter and 28 filling picks per centimeter. Weighing 120 g/m2, this fabric will be imported in 111 centimeter widths. Style T0400 is an unbleached twill woven fabric composed of 100% filament nylon. It contains 43 warp ends per centimeter and 28 filling picks per centimeter. Weighing 230 g/m2, this fabric will be imported in 101 centimeter widths. Style T0534 is an unbleached plain woven fabric composed of 100% filament nylon. It contains 13 warp ends per centimeter and 19 filling picks per centimeter. Weighing 365 g/m2, this fabric will be imported in 135 centimeter widths. Style T0562 is an unbleached twill woven fabric composed of 100% filament nylon. It contains 32 warp ends per centimeter and 28 filling picks per centimeter. Weighing 355 g/m2, this fabric will be imported in 117 centimeter widths. These four fabric described above will be further processed into transmission fabrics subsequent to importation.

Style T0148 Dipped is a plain woven fabric composed of 100% filament nylon. It contains 48 warp ends per centimeter and 18 filling picks per centimeter. Weighing 60 g/m2, this product will be imported in 108 centimeter widths. This fabric has been dipped in resorcinol formaldehyde latex which prepares the fabric to be coated covered or laminated with rubber by promoting the adhesion of the rubber to the fabric. Style T0359 Dipped is a leno woven fabric composed of 100% filament nylon. It contains 32 warp ends per centimeter and 19 filling picks per centimeter. Weighing 70 g/m2, this product will be imported in 80 centimeter widths. This fabric has been dipped in resorcinol formaldehyde latex which prepares the fabric to be coated covered or laminated with rubber by promoting the adhesion of the rubber to the fabric. The resorcinol formaldehyde latex is considered a rubber coating for the purposes of the Harmonized Tariff Schedules.

Style T0400 is a twill woven fabric composed of 100% filament nylon. It contains 43 warp ends per centimeter and 28 filling picks per centimeter. Weighing 250 g/m2, this item will be imported in 101 centimeter widths. The fabric is said to have been dipped is a substance designated on your specification sheet as CSM. Style T0534 is a plain woven fabric composed of 100% filament nylon. It contains 13 warp ends per centimeter and 19 filling picks per centimeter. Weighing 380 g/m2, this item will be imported in 135 centimeter widths. The fabric is said to have been dipped is a substance designated on your specification sheet as VP/SBR + CR.

The applicable subheading for the fabric designated as T0026 will be 5407.41.0030, 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, unbleached or bleached, other, weighing not more than 170 g/m2. The rate of duty will be 15 percent ad valorem.

The applicable subheading for the fabrics designated as T0400, T0534, and T0562 will be 5407.41.0060, 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, unbleached or bleached, other, weighing more than 170 g/m2. The rate of duty will be 15 percent ad valorem.

The applicable subheading for the fabric designated as T0148 Dipped and T0359 Dipped will be 5906.99.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for rubberized textile fabrics, other than those of heading 5902, other, other, of man-made fibers, other. The rate of duty will be 3.4 percent ad valorem.

At this time we are unable to provide a ruling on the fabrics designated as styles T0400 Dipped and T0534 dipped. The Customs laboratory was not able to definitively identify the substances used in the coating of these fabric. In order to identify these substances the laboratory requires that you provide a detailed flow chart indicating each step in the processing of these fabrics along with the complete chemical name of the products used. In addition, please clarify the difference between the data labeled Fabric Treatment/Dyeing and resorcinol latex application specified on you spec sheets. Provide a sample of each of the coatings used. Finally, please describe the use of the end product as well as the function of the additional treatments that were done.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division