CLA-2-52:OT:RR:NC:N3:352
Ms. O’Shea-Moran
Darice, Inc.
13000 Darice Parkway, Park 82
Strongsville, Ohio 44149
RE: The tariff classification of two cotton open-work dyed woven fabrics from China
Dear Ms. O’Shea-Moran:
In your letter dated December 7, 2012, you requested a tariff classification ruling on behalf of your client, Lamrite West, Inc.
Style 2953-300 is an open-work woven fabric, 23 inches in width. U.S. Customs and Border Protection (CBP) laboratory analysis indicates that this plain weave fabric is composed of 71.5% cotton and 28.5% polyester, dyed a single uniform color, contains 2.7 single yarns per cm in the warp and 2 single yarns per cm in the filling, and weighs 75.6 g/m2. Based on the data provided, the average yarn number (AYN) for this product has been calculated to be 6 in the metric system. According to your letter and subsequent correspondence, this fabric will be imported in 5-yard rolls and will be used for floral decorations in the craft industry.
Style 2953-308 is an open-work woven fabric, 2.5 inches in width. CBP laboratory analysis indicates that this plain weave fabric is composed of 72.4 % cotton and 27.6% polyester, dyed a single uniform color, contains 2.7 single yarns per cm in the warp and 2 single yarns per cm in the filling, and weighs 72.4 g/m2. Based on the data provided, the AYN for this product has been calculated to be 6 in the metric system. According to your letter and subsequent correspondence, this fabric will be imported in 25-yard rolls and will be used for floral decorations in the craft industry.
Your submission states that these fabrics have been coated with acrylic acid resin and polystyrene acid resin after the weaving process, for purposes of appearance, waterproofing and to maintain stiffness. CBP lab analysis did find that these fabrics have been coated, covered or laminated with a plastic material. However, these coatings are 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:
(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;
Since the coating on these fabrics is not visible to the naked eye, these fabrics cannot be considered coated fabrics for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile.
Note 5(a) to Chapter 58, HTSUS, sets forth the meaning of "narrow woven fabrics" for the purposes of heading 5806. It states:
Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvages (woven, gummed or otherwise made) on both edges;
The Explanatory Notes (EN), which are the official interpretation of the Harmonized Code at the international level, further describe narrow woven fabrics and the selvages required for classification under heading 5806. Part (A)(2) of the EN for heading 5806 states in part:
Strips of a width not exceeding 30 cm, cut (or slit) from wider pieces of warp and weft fabric (whether cut (or slit) longitudinally or on the cross) and provided with false selvedges on both edges, or a normal woven selvedge on one edge and a false selvedge on the other. False selvedges are designed to prevent unravelling of a piece of cut (or slit) fabric and may, for example, consist of a row of gauze stitches woven into the wider fabric before cutting (or slitting), of a simple hem, or they may be produced by gumming the edges of strips, or by fusing the edges in the case of certain ribbons of man-made fibres. They may also be created when a fabric is treated before it is cut into strips in a manner that prevents the edges of those strips from unravelling. No demarcation between the narrow fabric and its false selvedges need be evident in that case. Strips cut (or slit) from fabric but not provided with a selvedge, either real or false, on each edge, are excluded from this heading and classified with ordinary woven fabrics.
Although you state that since the fabrics were coated after the weaving process and that there is no need to weave a selvage, this office does not feel that the fabrics in this ruling have selvages as described in the Explanatory Notes above. Because of this, Style 2953-308, which is 2.5” in width, cannot be classified as a narrow woven fabric under heading 5806, HTSUS.
The applicable subheading for Styles 2953-300 and 2953-308 will be 5210.31.4090, HTSUS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing not more than 200 g/m2: dyed: plain weave: of number 42 or lower number, cheesecloth. The duty rate will be 10% 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).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division