NY 0859698 - The tariff classification of polyester woven fabric from Japan. - United States International Trade Commision Rulings

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NY 859698

FEB 11 1991

CLA-2-54:S:N:N3H:352 859698

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.60.2025

Mr. Matthew Chang
C. Itoh & Co. (America), Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of polyester woven fabric from Japan.

Dear Mr. Chang:

In your letter dated January 15, 1991, you requested a classification ruling.

The four (4) samples submitted are woven fabrics composed of 100% non-textured filament polyester fibers. All of the samples contain a water-proof acrylic coating. The fabrics are twill woven and piece dyed, varying only as to the color they are dyed. They are constructed using 100 denier yarns in both the warp and the filling. These products contain 67 single yarns per centimeter in the warp and 35 single yarns per centimeter in the filling. The fabrics weighs 145 g/m2 and will be imported in 116 centimeter widths. The yarns in this fabric are twisted less than 472 turns per meter. The average yarn number is calculated to be 70 in the metric system.

Note 2 to Chapter 59, Harmonized Tariff Schedules of the United States, (HTS), defines the coverage of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated are classifiable. Note 2 states 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 plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color; Since the water-proof acrylic coating on these fabrics is not visible to the naked eye, except for a change in color on the reverse side of the fabric, they are not classifiable in heading 5903, HTS. These four (4) samples are identical except for color, therefore, the same classification will apply for colors #100, #137, #143 and #185.

The applicable subheading for all of the 100% polyester woven fabrics will be 5407.60.2025, 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 non-textured polyester filaments, dyed, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 17 percent ad valorem.

These fabrics fall within textile category designation 619. Based upon international textile trade agreements, products of Japan are subject to quota restraints and visa requirements.

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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