CLA-2-54:OT:RR:NC:TA:352
Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd. W., Suite 308
Toronto, Ontario
Canada M8V 1A4
RE: The tariff classification of woven polyester boat cover fabric from Taiwan
Dear Ms. Fust:
In your letter dated February 23, 2011, you requested a tariff classification ruling.
The submitted sample, identified as item Staftex 4635, is a dyed plain woven fabric composed of 100% polyester textured filament. It weighs 137 g/m2 and will be imported in 162 centimeter widths. This fabric will be used in the manufacture of boat covers. Your correspondence indicates that it is coated with a polycarbonate fluorocarbon blend coating.
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:
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;
Your request suggests classification as a coated fabric under subheading 5903.20.2500, HTSUS. However, since the plastic coating on the fabric designated Staftex 4635 is not visible to the naked eye, this fabric is not considered to be 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 item Staftex 4635 will be 5407.52.2020, 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: dyed: other, weighing not more than 170 g/m2: flat fabrics. The rate of duty will be 14.9% 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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division