CLA-2-54:RR:NC:TA:352 J81270
Mr. Saverio E. Russo
S.E. Russo, LLC
3700 Mossborough Drive
Greensboro, North Carolina 27410
RE: The tariff classification of a polyester/olefin blend jacquard woven fabric constructed with yarns of different colors from Indonesia.
Dear Mr. Russo:
In your letter dated February 10, 2003 you requested a classification ruling.
The submitted sample, designated as style “Rasuna” 3312 color 140, is a jacquard woven fabric composed of 57% filament polyester and 43% filament olefin. It has been constructed using yarns of different colors and contains 33.1 single yarns per centimeter in the warp and 12 single yarns per centimeter in the filling. This product is manufactured using 150 denier filament polyester yarns in the warp and 300 denier filament olefin yarns in the filling. Weighing 101 g/m2, this fabric will be imported in 220 centimeter widths. The fabric has been coated with plastic on one surface, however the plastic coating is not visible to the naked eye. Your correspondence indicates that this item will be used as mattress ticking.
You suggest that you believe that this fabric should be classified as a fabric coated, covered, impregnated or laminated with plastic in heading 5903, HTS. 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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the coating on style “Rasuna” 3312 is not visible to the naked eye except for a change in color, it is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.
The applicable subheading for the jacquard woven fabric will be 5407.73.2015, 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 synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The duty rate will be 9.4 percent ad valorem.
This fabric falls within textile category designation 620. Based upon international textile trade agreements products of Indonesia are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division