CLA-2-54:OT:RR:NC:N3:352
Mr. Robert Hoxha
Allports Inc. CHB
5933 NE Win Sivers Drive, Suite 301
Portland, Oregon 97220
RE: The tariff classification of 100% nylon woven fabric from China
Dear Mr. Hoxha:
In your letter dated February 20, 2012, on behalf of Pure Essence, you requested a tariff classification ruling.
The submitted sample, identified as “Style: 840D ballistic nylon with PU coating”, is a plain woven dyed fabric. CBP Laboratory analysis indicates that this fabric is composed of 100% nylon textured multifilament yarns, contains 11.3 single yarns per centimeter each in both the warp and filling, and weighs 212.6 g/m2. The average tenacity of the yarns is 28 centinewtons per tex in the warp and 22 centinewtons per tex in the filling. Your correspondence indicates that it will be imported in 155 centimeter widths will be used to manufacture bags. It has an application of polyurethane-type plastic material, which is not visible to the naked eye.
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.
Since the plastic coating on this fabric is not visible to the naked eye, it 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.
In your submission you suggest classification as woven fabric obtained from high tenacity yarns. High tenacity yarn is defined in part by Note 6 to Section XI, which states that multiple (folded) or cabled yarn of nylon or other polyamides must have a tenacity, expressed in centinewtons per tex, greater than 53 cN/tex. However, classification as woven fabric of high tenacity yarns is precluded because, according to the CBP laboratory, the average yarn tenacity is 28 centinewtons per tex in the warp and 22 centinewtons per tex in the filling. Therefore, this fabric does not meet the definition of woven fabric obtained from high tenacity yarn.
The applicable subheading for “Style: 840D ballistic nylon with PU coating” will be 5407.42.0060, 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 polyamides: dyed, weighing more than 170 g/m2. The duty rate 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,
Thomas J. Russo
Director
National Commodity Specialist Division