CLA-2-54:OT:RR:NC:N3:352
Mr. Michael Pipitone
John F. Kilroy Co., Inc.
One Cross Island Plaza, Suite 203E
Rosedale, NY 11422-1400
RE: The tariff classification of a printed woven polyester filament fabric with a durable water-resistant treatment (DWR), from China
Dear Mr. Pipitone:
In your letter dated September 12, 2014, on behalf of your client, Teijin Frontier USA, you requested a tariff classification ruling. One representative sample was submitted with your ruling.
Style A-120 is a smooth woven fabric. According to the information provided in your original submission, subsequent contact and the sample, this fabric is piece dyed and printed, composed wholly of non-textured polyester and weighs 150 g/m2. Your correspondence indicates that this fabric is of plain weave construction and has been impregnated with a durable water-resistant treatment (DWR). Your letter states that this fabric will be imported in 157 centimeter widths and will be used for the manufacture of automobile covers.
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); […]
In your letter you suggest classification as a coated fabric under subheading 5903.90.2500, HTSUS. However, classification under that subheading is precluded, as the coating is not visible to the naked eye. CBP Headquarters Ruling W968391 is noted.
The applicable subheading for Style A-120 will be 5407.61.9965, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of polyester filaments: containing 85 percent or more by weight of non-textured polyester filaments: other: other, printed, 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 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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division