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NY 806964




March 10, 1995

CLA-2-52:S:N:N6:352 806964

CATEGORY: CLASSIFICATION

TARIFF NO.: 5211.49.0020

Mr. Arvind K. Suri
J. F. Moran Co., Inc.
20 Avery Road
Cranston, Rhode Island 02910

RE: The tariff classification of woven upholstery fabric from Italy.

Dear Mr. Arvind:

In your letter dated February 7, 1995, on behalf of your client Barrow Industries, Inc., you requested a tariff classification ruling.

You have submitted two sample swatches of jacquard woven upholstery fabric. This textile product is manufactured with yarns of different colors and weighs 345 g/m2. It is identified as pattern number M2026, Brandy. The fabric is composed of 61% cotton and 39% polyester. Both swatches are identical and vary only with regards to one swatch having been impregnated, covered and coated with plastic, while this process has not been applied to the other swatch.

Your letter of inquiry states it is your opinion that this merchandise would be classified under 5903 of the Harmonized Tariff Schedule of the United States (HTS). However, this is not correct. Note 2 to Chapter 59, 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 plastic coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for the woven upholstery fabric identified as pattern number M2026, Brandy, will be 5211.49.0020, HTS, which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The rate of duty will be 9.5 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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