CLA-2-ta:RR:NC:TA:352 M86756
Mr. Daimon Ponthieux
Blumenthal Print Works, Inc.
P.O. Box 13395
New Orleans, Louisiana 70185-3395
RE: The tariff classification of a polyester/polypropylene blend jacquard woven fabric from Indonesia.
Dear Mr. Ponthieux:
In your letter dated September 06, 2006 you requested a tariff classification ruling.
The submitted sample, designated as style Magic 9 (M2978), is a jacquard woven fabric composed of 63% filament polyester and 37% filament polypropylene. It contains 33 single yarns per centimeter in the warp and 9 single yarns per centimeter in the filling. Constructed from yarns of different colors, this fabric contains 150 denier textured filament polyester yarns in the warp and 300 denier filament polypropylene yarns in the filling. This product is characterized by complex weave featuring a serpentine woven design. Weighing 114 g/m2, this fabric will be imported in 225 centimeter widths. The back side of the fabric has been coated with an application of plastic, however, the plastic coating is not visible to the naked eye. Your correspondence indicates that this item will be used as mattress ticking.
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 plastic coating on the fabric designated as style “Magic 9” (M2978) is not visible to the naked eye except for a change of color, this fabric 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 designated as style “Magic 9” (M2978) will be 5407.73.2015, 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 synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2. The rate of duty will be 8.5 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 Alan Tytelman at 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division