CLA-2-54:OT:RR:NC:TA:352
Mr. Michael Pipitone
John F. Kilroy Co., Inc.
1 Cross Island Plaza, Suite 203E
Rosedale, NY 11422
RE: The tariff classification of polyethylene woven fabric from Denmark
Dear Mr. Pipitone:
In your letter dated March 19, 2010, on behalf of Carnegie Fabrics, you requested a tariff classification ruling.
The submitted sample, identified as style Xorel, is a plain-woven fabric composed of 100% polyethylene. It is constructed with polyethylene strip measuring approximately 1 millimeter in width in the warp and the filling. These strips meet the dimensional requirements to be considered textile strip of heading 5404. The fabric contains approximately 18 strips per inch in the warp and 27 strips per inch in the filling. This fabric has been coated or laminated on one side with a clear application of olefin. Your correspondence indicates that this fabric will be imported in rolls and used for upholstery.
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:
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 coating on the fabric designated as style Xorel has been deemed not visible to the naked eye, this fabric is 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 style Xorel will be 5407.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarns, including woven fabrics obtained from materials of heading 5404: woven fabrics obtained from strip or the like. The rate of duty will be Free.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division