United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 881526 - NY 881684 > NY 881527

Previous Ruling Next Ruling
NY 881527




February 22, 1993

CLA-2-54:S:N:N6:352 881527

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030; 5407.73.2020; 5407.74.0020

Ms. Susan Welbig
Nils, Inc.
11185 Condor Avenue
Fountain Valley, CA 92708

RE: The tariff classification of three samples of woven fabric from Switzerland.

Dear Ms. Welbig:

In your letter dated December 9, 1992, received in this office on December 29, 1992, you requested a tariff classification ruling.

You have submitted three samples of woven fabric. Sample no. 1 is identified as Brissago, style no. 216.30.93.02. It is composed of 100% filament nylon that has been coated with acrylic. The coating represents approximately 5% of the weight of the fabric. This product is constructed using 78 decitex yarns in the warp and 110 decitex yarns in the filling. The merchandise contains 56 single yarns per centimeter in the warp 35 single yarns per centimeter in the filling. This fabric is plain woven and it has been dyed a single uniform color. It weighs 85 g/m2 and the average yarn number has been calculated to be 107 in the metric system. The fabric will be imported in widths ranging between 148 and 150 centimeters.

Sample no. 2 is identified as Glossy Transfer Ravenna, style no. 123.43.23.93. It is composed of 80% filament polyester and 20% filament nylon that has been coated with polyurethane. The coating represents approximately 10% of the total weight of this product. Based upon laboratory analysis, this fabric is satin woven. It is constructed with yarns of different colors and it has been printed. This merchandise contains 80 single yarns per centimeter in the warp and 32 single yarns per centimeter in the filling. The fabric weighs 68 g/m2 and it will be imported in widths ranging between 152 and 154 centimeters.

Sample no. 3, identified as Glossy Luxe Solid, style no. 123.43.23.01 is composed of 80% filament polyester and 20% filament nylon that has been coated with polyurethane. The coating represents approximately 10% of the combined weight of the fabric. Based upon laboratory analysis, this textile product is satin woven. The fabric is constructed with yarns of different colors. It contains 80 single yarns per centimeter in the warp and 32 single
yarns per centimeter in the filling. The fabric weighs 68 g/m2 and it will be imported in widths ranging between 152 and 154 centimeters.

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. 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 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 polyurethane and acrylic coating on these fabrics is not visible to the naked eye, they are not classifiable in heading 5903, HTS.

The applicable subheading for sample no. 1, Brissago, style no. 216.30.93.02 will be 5407.42.0030, Harmonized Tariff Schedule of the United States (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 filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

The applicable subheading for sample no. 2, Glossy Transfer Ravenna, style no. 123.43.23.93 will be 5407.74.0020, 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 synthetic filaments, printed, weighing not more than 170 g/m2, other. The rate of duty will be 17 percent ad valorem.

The applicable subheading for sample no. 3, Glossy Luxe Solid, style no. 123.43.23.01 will be 5407.73.2020, HTS, which provides for woven fabrics of synthetic filament yarn including woven fabrics obtained from heading 5404, other woven fabrics containing 85 percent or more by weight of synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2, other. The rate of duty will be 17 percent ad valorem.

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

Previous Ruling Next Ruling

See also: