CLA-2-52:RR:NC:TA:352 J82552
Mr. Steven Yun
Deertex USA, Inc.
3595 Chaucer Drive
Fremont, CA 94555
RE: The tariff classification of two cotton/polyester blend jacquard woven fabrics of yarns of different colors from Taiwan.
Dear Mr. Yun:
In your letter dated March 28, 2003 you requested a classification ruling.
Two samples of jacquard woven fabric accompanied your request for a ruling. The first, designated as style C5687-12C, is a jacquard woven fabric constructed with yarns of different colors. It is composed of 58% cotton and 42% filament polyester and is characterized by an intricate woven floral motif. This product contains 67.5 warp ends per centimeter and 20 filling picks per centimeter. Weighing 500 g/m2, this item will be imported in 142 centimeter widths. Your correspondence indicates that the fabric has been coated with a plastic material that represents approximately 2% of the weight of the fabric. The plastic coating that has been applied to this fabric is not visible to the naked eye.
Style C647-02C is a jacquard woven fabric composed of 57% cotton and 43% filament polyester. It contains 67.5 warp ends per centimeter and 16.9 filling picks per centimeter. This product is manufactured using yarns of different colors and is characterized by a woven stylized floral design. Weighing 430 g/m2, this fabric will be imported in 142 centimeter widths. Your letter indicates that the fabric has been coated with a plastic other than polyurethane or polyvinyl chloride. The plastic coating is visible to the naked eye on one side of the fabric.
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 the fabric designated as style C5687-12C is not visible to the naked eye , 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. Since the plastic coating on the fabric designated as style C647-02C is visible to the naked eye, it is considered a coated fabric pursuant to Note 2 to chapter 59 and is within the scope of heading 5903.
The applicable subheading for the jacquard woven fabric designated as style C5687-12C will be 5211.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The duty rate will be 8.3 percent ad valorem.
The applicable subheading for the jacquard woven fabric designated as style C647-02C will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of cotton. The duty rate will be 3 percent ad valorem.
The fabric designated as style C5687-12C falls within textile category designation 220. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The fabric designated as style C647-02C is not subject to either quota restraints or visa requirements.
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