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NY 855253


SEP 04 1990

CLA-2-54:S:N:N3H:352 855253

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.10.0090

Mr. Shunji Hata
Izumi America, Inc.
420 Lexington Avenue
New York, New York 10170

RE: The tariff classification of 100% filament nylon woven fabric used to manufacture sails from Japan.

Dear Mr. Hata:

In your letter dated August 3, 1990, you requested a classification ruling.

Two samples of fabric accompanied your correspondence. The first sample, designated as style RX-112, is a woven fabric composed of 100% non-textured filament nylon. It contains 150 single yarns per inch in the warp and 121 single yarns per inch in the filling. It is constructed using 30 denier yarns in both the warp and the filling. Weighing 48 g/m2, it will be imported in 101.6 centimeter widths. The fabric is manufactured using yarns with an average tenacity of approximately 111 centinewtons per tex. This product has been dyed a single uniform color and has been coated with a polyurethane resin. The polyurethane coating is not visible to the naked eye. This fabric will be used to manufacture spinnakers for sail boats.

The second sample, designated as style RX-222, is a woven fabric composed of 100% non-textured filament nylon. It contains 118 single yarns per inch in the warp and 100 single yarns per inch in the filling. The fabric is constructed with 70 denier yarns having an average tenacity of 111 centinewtons per tex. Weighing 78 g/m2, this item will be imported in 101.6 centimeter widths. This fabric has been dyed a single uniform color and has been coated with polyurethane. The plastic coating is not visible to the naked eye. The inquirer indicated that this cloth will be used to make spinnakers for sail boats.

Although you have indicated that both fabrics have been coated with a polyurethane resin, they are not considered coated fabrics for the purposes of heading 5903, Harmonized Tariff Schedules of the United States (HTS). Note 2 to Chapter 59 states in part that:

Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastics 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 of color;

Since the plastic coating on both these fabrics cannot be seen with the naked eye, they are precluded from classification in heading 5903, HTS, as textile fabrics coated, covered or impregnated with plastics.

The applicable subheading for both styles of woven fabric will be 5407.10.0090, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters, other. The duty rate will be 17 percent ad valorem.

Both fabrics fall within textile category designation 620. Based upon international textile trade agreements, products of Japan are subject to both visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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