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NY 859699


JAN 28 1991

CLA-2-54:S:N:N3H:352 859699

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 16, 1991, you requested a classification ruling.

You have submitted ten (10) samples of woven fabric. The products are composed of 100% polyester filament fibers, with a polyurethane coating. These fabrics are identified as "Vixy Wrinkle PU Coating, VR-1". This merchandise is plain woven and piece dyed, varying only as to the color that they are dyed. They contain 56 single yarns per centimeter in the warp and 33 single yarns per centimeter in the filling. The fabrics weigh 103 g/m2 and will be imported in 147 centimeter widths. They are constructed using 75 denier yarns in both the warp and the filling. The yarns in this fabric are twisted less than 472 turns per meter. The average yarn number is calculated to be 86 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 materials (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 polyurethane coating on these fabrics is not visible to the naked eye, they are not classifiable in heading 5903, HTS. These ten (10) samples are identical except for color, therefore, the same classification will apply for colors #3, #140, #150, #119, #95, #1003, #1006, #147, #138 and #93.

The applicable subheading for all 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.

This merchandise falls within textile category designation 619. Based upon international textile trade agreements, products of Japan are subject to quota restrictions 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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