CLA-2-54:RR:NC:TA:348
Mr. Thomas A. Penksa
Willson International Inc.
250 Cooper Ave., Suite 102
P.O. Box 390
Tonawanda, NY 14150-0390
RE: The tariff classification of woven fabric from United Kingdom, Germany and Italy.
Dear Mr. Penksa:
In your letter dated August 6, 2007, on behalf your client, Louver-Lite (Canada) Ltd., you requested a tariff classification ruling. The samples submitted will be returned to you as requested.
The first sample is identified as pattern “Tokyo”. It is composed of 70% non textured filament polyester and 30% cotton fibers. The fabric is a plain woven fabric with a “burn-out” design. The design appears to be created by using chemicals to dissolve fibers on a pre-existing ground fabric. The fabric is constructed with 19.8 denier polyester yarns in the warp and 19.8 denier polyester and 50 Ne cotton yarns in the filling. This merchandise weighs 110 g/m2 and will be imported in 200 centimeter widths (cm).
The second sample is identified as pattern “Pinstripe”. It is composed of 100% staple polyester. The fabric is a bleached woven fabric characterized by a complex weave creating an uneven textured surface. It contains 10 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. The fabric is constructed with 40/2 Nm polyester yarns in the warp and in the filling. Weighing 180 g/m2, Pinstripe will be imported in widths of 8.9, 12.7 and 180 cm.
The third sample is identified as pattern “Stria”. It is composed of 100% textured filament polyester. The fabric is a plain woven fabric composed of yarns of different colors. It contains 34 single yarns per centimeter in the warp and 15 single yarns per centimeter in the filling. The fabric is constructed with 70 denier polyester yarns in the warp and 450 denier polyester yarns in the filling. Weighing 160 g/m2, Stria will be imported in widths of 8.9, 12.7 and 200 cm.
The fourth sample is identified as pattern “Retro”. It is composed of 31% textured filament polyester and 69% textured filament polypropylene. The fabric is a jacquard woven fabric composed of yarns of different colors. It contains 35 single yarns per centimeter in the warp and 25 single yarns per centimeter in the filling. The fabric is constructed with 499.5 denier polyester yarns in the warp and 150.3 denier polypropylene yarns in the filling. Weighing 250 g/m2, Retro will be imported in widths of 8.9, 12.7 and 200 cm.
The fifth sample is identified as pattern “Cotswold Calico”. It is composed of 100% cotton. The fabric is a complex woven fabric composed of yarns of different colors. It contains 21 single yarns per centimeter in the warp and 10 single yarns per centimeter in the filling. The fabric is constructed with 12 Ne cotton yarns in the warp and 6 Ne cotton yarns in the filling. Weighing 300 g/m2, Cotswold Calico will be imported in widths of 8.9, 12.7 and 195 cm.
Your correspondence indicates that all fabrics will be used as roller blinds. Only the following will be used as vertical blinds, Pinstripe, Stria, Retro and Cotswold Calico. All of the fabrics have been coated with a clear application of acrylic.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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 fabrics is not visible to the naked eye, the fabrics are not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.
The applicable subheading for the Tokyo will be 5407.84.0090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, printed. The rate of duty will be 14.9 percent.
The applicable subheading for the Pinstripe, Stria and Retro, if imported in widths under 30 cm (11.81 inches), will be 5806.32.2000, HTSUS, which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs), of man-made fibers, other. The rate of duty will be 6.2 percent.
The applicable subheading for the Cotswold Calico, if imported in widths under 30 cm (11.81 inches), will be 5806.31.0000, HTSUS, which provides for narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs), other woven fabrics, of cotton. The rate of duty will be 8.8 percent
If imported in widths exceeding 30 cm, the applicable subheading for Pinstripe will be 5407.94.2010, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, printed, other, mixed mainly or solely with artificial filament or metalized yarns. The rate of duty will be 14.9 percent.
If imported in widths exceeding 30 cm, the applicable subheading for Stria will be 5407.53.2020, 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 textured polyester filaments, of yarns of different colors, other, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 12 percent.
If imported in widths exceeding 30 cm, the applicable subheading for Retro will be 5407.73.2060, 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 more than 170 g/m2. The rate of duty will be 8.5 percent.
If imported in widths exceeding 30 cm, the applicable subheading for Cotswold Calico will be 5209.41.6020, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, of yarns of different colors, plain weave, other, not napped. The rate of duty will be 7.5 percent.
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 Rosemarie Hayward at 646-733-3064.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division