CLA-2-54:RR:NC:TA:352 D83649
Mr. Tom Weinbender
Schoeller Textil USA, Inc.
2400 Westlake Ave. North, Suite 4
Seattle, Wa 98109
RE: The tariff classification of bonded fabric assembled in
layers from Switzerland.
Dear Mr. Weinbender:
In your letter dated October 12, 1998 you requested a tariff
classification ruling.
The submitted sample, designated as Style 61463, is a
composite good manufactured by laminating a woven face fabric to
a knitted fleece lining fabric. This product is constructed by
assembling a plain woven fabric and a knit fleece fabric by
bonding them together using a polyacrylic plastic. The
polyacrylic plastic layer cannot be seen with the naked eye when
the product's cross section is examined. The woven layer of
this product is composed of 81% filament nylon and 19% filament
elastane, a polyurethane elastomer. The woven fabric portion of
this item contains 39 warp ends per centimeter and 30 filling
picks per centimeter. Laboratory analysis indicates that the
woven portion of this composite good weighs approximately 173
g/m2. The knit fleece portion of this item is composed of 77%
polyester, 18% polyamide and 5% elastane. The combined fabric
weighs approximately 323 g/m2, and will be imported in 135
centimeter widths. Your correspondence indicates that this item
will be used in the manufacture of ski pants and other outerwear.
Your letter indicates that you believe that this item should
classified as a coated fabric. This is not possible. Note 2 to
Chapter 59, Harmonized Tariff Schedule of the United States,
(HTS), 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, HTS, 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);
Since the coating on this fabric is not visible to the naked eye,
it is not considered a coated fabric either for the purposes of
classification in heading 5903, HTS, as a coated fabric of
textile nor as a plastic product of chapter 39. In addition, the
Explanatory Notes to heading 5903, HTS, specifically exclude from
inclusion in heading 5903, HTS, fabrics assembled in layers by
means of a plastic adhesive "which have no plastic showing in
cross-section."
Since this product is a composite good made with a woven
fabric and a knit fabric, it is necessary to determine which of
the fabrics impart this item with its essential character. Based
on the fact that the woven fabric is the face fabric which will
form the outside of any garment made from this product and the
relative value and quantity of the various components, it is the
woven fabric which imparts this item with its essential
character.
The applicable subheading for style 61463 will be
5407.72.0060, Harmonized Tariff Schedule of the United States
(HTS), 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 synthetic filaments, dyed, weighing more than 170 g/m2.
The rate of duty will be 16.2 percent ad valorem.
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 Alan
Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division