CLA-2-54:RR:NC:TA:352 E89387
Mr. Gerard F. Brady
Queue Enterprises Inc.
P.O. Box 972
JFK Airport
Jamaica, NY 11430-0972
RE: The tariff classification of two man-made fiber woven fabrics from China and Taiwan.
Dear Mr. Brady:
In your letter dated November 1, 1999, on behalf of your client Raytex Fabrics, you requested a classification ruling.
Two samples of woven fabric accompanied your request for a ruling. The first, designated as style “Husky-RO”, is a dyed plain woven fabric composed of 100% filament nylon. It is constructed using 210 denier filament yarns in both the warp and the filling. Weighing 176 g/m2, it will be imported in 150 centimeter widths. Your correspondence indicates that this product has been coated with a clear coating of polyurethane plastic, however the plastic coating is not visible to the naked eye.
Style “RC-01” is a bleached plain woven fabric. Laboratory analysis indicates that this product is composed of 64.8% staple polyester and 35.2% cotton. It contains 45.7 single yarns per centimeter in the warp and 29.1 single yarns per centimeter in the filling. This item is constructed using 45/1 c.c. yarns in both the warp and the filling. Weighing 94.8 g/m2, this fabric will be imported in 111 centimeter widths. Based on the data developed by the Customs laboratory, the average yarn number for this fabric has been calculated to be 78 in the metric system.
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);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the plastic coating on the plain woven fabric designated as style “Husky-RO” is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS.
The applicable subheading for the fabric designated as style “Husky-RO” and produced in Taiwan will be 5407.42.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing more than 170 g/m2. The duty rate will be 16 percent ad valorem if imported in 1999 and 15.7 percent ad valorem if imported in 2000.
The applicable subheading for the fabric designated as style “RC-01” and produced in China will be 5513.11.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing less than 85 percent by weight of such fibers, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2, unbleached or bleached, of polyester staple fibers, plain weave, poplin or broadcloth. The duty rate will be 16 percent ad valorem if imported in 1999 and 15.7 percent ad valorem if imported in 2000.
Fabric style “Husky-RO” falls within textile category designation 620. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
Fabric style “RC-01” falls within textile category designation 614. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7092.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division