CLA-2-59:RR:NC:TA:350 M80456
Mr. Jackson Chuang
Synthetic Resources, Inc.
22772 Centre Drive, Suite 260
Lake Forest, CA 92630
RE: The tariff classification of three plastics coated textile fabrics, for use in the manufacture of banners and luggage items, etc., from either Thailand or Taiwan.
Dear Mr. Chuang:
In your letter, that was received February 14, 2006, you requested a tariff classification ruling.
Please be aware that any style numbers referred to in a binding ruling should be the same as those indicated on any shipping documents, such as invoices, etc. This is to facilitate the classification of the merchandise at the respective port of entry.
The first item, style 2006454AU, consists of a plain woven fabric (600D x 600D/45 x 30) that is dyed black and coated with a clear polyurethane plastics material. Your letter, however, is ambiguous about the fiber content of the base fabric, and, therefore, we will not be able to rule on this material until you provide a clearer description. Specifically, your letter refers to the fiber content as being either a nylon or polyester depending upon the context.
The second item, style 4005036AU, consists of a plain woven fabric (400D x 400D/50 x 36), which is dyed black and is composed of 100% non-textured nylon man-made fibers. This material is dyed and has been coated on one side with a clear polyurethane plastics coating which is not in sufficient quantity to be visible to the naked eye. You provided the following weight specifications for this material:
Wt. Of Fabric: 140 g/m² (89%)
Wt. Of PU: 18 g/m² (11%)
Total Wt.: 158 g/m² (100%)
The third item, style 4006038AU, consists of a 100% nylon, plain weave fabric (400D x 400D/60 x 38). You supplied two representative samples. One sample is dyed black while the other is red in color. These materials have been coated on one side with a clear polyurethane plastics coating which is not in sufficient quantity to be visible to the naked eye. You provided the following weight specifications for this material:
Wt. Of Fabric: 154 g/m² (79%)
Wt. Of PU: 41 g/m² (21%)
Total Wt.: 195 g/m² (100%)
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 considered to be coated, covered, impregnated, or laminated with plastics. In addition, it provides guidance on the classification of combinations of textile and plastics.
Specifically, 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;
Since the plastic coatings on the fabrics described above are not visible to the naked eye, these fabrics are not considered to be coated fabrics for the purposes of classification in heading 5903, HTS.
The applicable subheading for style 4005036AU will be 5407.42.0030, Harmonized Tariff Schedule of the United States (HTSUS), 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 14.9 percent ad valorem.
The applicable subheading for style 4006038AU will be 5407.42.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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 more than 170 g/m2. The duty rate will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Deborah Walsh at 646-733-3044.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division