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NY 806319




February 16, 1995

CLA-2-54:S:N:N6:352 806319

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.10.0090

Mr. Marcus Salvemini
AT USA Paragliding Sport
4204 Ste. F
Sorrento Valley Blvd.
San Diego, CA 92121

RE: The tariff classification of woven fabric from South Africa.

Dear Mr. Salvemini:

In your letter received in this office on January 24, 1995, you requested a classification ruling.

The submitted sample is identified as paragliding fabric, style no. LCN066 OLKS. It is composed of 100% filament nylon that has been coated with a blend of polyurethane and silicone elastomer. Based on the information you provided, this fabric is manufactured using high tenacity yarns of 60.4 centinewtons per tex. It is constructed using 33 decitex yarns in both the warp and filling. This plain weave fabric has been dyed a single uniform color and it weighs 48 g/m2. It will be imported in 150 centimeter widths.

Your letter of inquiry suggest that this product would be classified as aircraft parts. However, this is not correct. Woven fabrics are considered to be textile material and are not classifiable as parts. Chapter 54 covers the classification of woven fabrics of man-made filaments. Therefore, this textile product meets the requirements for classification in Chapter 54.

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 blend of polyurethane and silicone coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for the high tenacity nylon woven fabric will be 5407.10.0090, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from heading 5404, woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyester, other. The duty rate will be 16.7 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
New York Seaport

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