CLA-2-55:RR:NC:TA:352 F82843
Mr. Bob Glover
L.E. Coppersmith Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245
RE: The tariff classification of four rayon/nylon/spandex blend plain woven fabrics from Taiwan.
Dear Mr. Glover:
In your letter dated January 19, 2000, on behalf of your client Neman Brothers Inc., you requested a classification ruling.
Four samples of woven fabric with a single pattern number (6602) but differentiated by color designation accompanied your request for a ruling. The sample designated as “White-Solid Dyed”, is a plain woven fabric composed of 66.8% staple rayon, 28.4% filament nylon and 4.8% filament spandex. It contains 79.5 single yarns per centimeter in the warp and 38.6 single yarns per centimeter in the filling. This item is constructed using a two ply nylon/spandex yarn in the warp consisting of a filament spandex and a multi-filament nylon yarn. The filling yarns consist of one-ply staple rayon yarns. Weighing 199.7 g/m2, this fabric will be imported in 141 centimeter widths. Based on the data developed by the Laboratory, the average yarn number for this product has been calculated to be 59 in the metric system. Although you indicate that this fabric has been pieced dyed a single uniform color, the Laboratory has found that the nylon in the warp and the rayon in the filling have been colored white.
The sample designated as “Brown-Solid Dyed”, is a plain woven fabric composed of 66.4% staple rayon, 28.8% filament nylon and 4.8% filament spandex. It contains 80.3 single yarns per centimeter in the warp and 34.7 single yarns per centimeter in the filling. This item is constructed using a two ply nylon/spandex yarn in the warp consisting of a filament spandex and a multi-filament nylon yarn. The filling yarns consist of one-ply staple rayon yarns. Weighing 189.2 g/m2, this fabric will be imported in 141 centimeter widths. Based on the data developed by the Laboratory, the average yarn number for this product has been calculated to be 60 in the metric system. Although you indicate that this fabric has been pieced dyed a single uniform color, the Laboratory has found that the nylon in the warp and the rayon in the filling have been colored different shades and thus the fabric is considered to be of yarns of different colors.
The sample designated as “Olive-Piece Dyed (two tone colors)”, is a plain woven fabric composed of 67.8% staple rayon, 27.5% filament nylon and 4.7% filament spandex. It contains 80.3 single yarns per centimeter in the warp and 39.4 single yarns per centimeter in the filling. This item is constructed using a two ply nylon/spandex yarn in the warp consisting of a filament spandex and a multi-filament nylon yarn. The filling yarns consist of one-ply staple rayon yarns. Weighing 198.3 g/m2, this fabric will be imported in 141 centimeter widths. Based on the data developed by the Laboratory, the average yarn number for this product has been calculated to be 60 in the metric system. Although you indicate that this fabric has been pieced dyed, the Laboratory has found that the nylon in the warp and the rayon in the filling have been dyed different colors and thus the fabric is considered to be of yarns of different colors.
The sample designated as “Light Blue-Piece Dyed (in single color-nylon dyed only)”, is a plain woven fabric composed of 67.8% staple rayon, 27.5% filament nylon and 4.7% filament spandex. It contains 80.3 single yarns per centimeter in the warp and 39.4 single yarns per centimeter in the filling. This item is constructed using a two ply nylon/spandex yarn in the warp consisting of a filament spandex and a multi-filament nylon yarn. The filling yarns consist of one-ply staple rayon yarns. Weighing 173.9 g/m2, this fabric will be imported in 141 centimeter widths. Based on the data developed by the Laboratory, the average yarn number for this product has been calculated to be 65 in the metric system. Although you indicate that this fabric has been pieced dyed, the Laboratory has found that the nylon in the warp has been colored a dark blue while the rayon in the filling remains white and thus the fabric is considered to be of yarns of different colors.
The applicable subheading for the plain woven fabric designated as “White-Solid Dyed” will be 5516.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, unbleached or bleached, sheeting. The duty rate will be 15.7 percent ad valorem.
The applicable subheading for the three plain woven fabrics designated as “Brown-Solid Dyed”, “Olive-Piece Dyed (two tone colors)” and “Light Blue-Piece Dyed (In single color-nylon dyed only) will be 5516.23.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, of yarns of different colors, sheeting. The duty rate will be 11.9 percent ad valorem.
All four fabrics fall within textile category designation 627. Based upon international textile trade agreements products of Taiwan 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