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NY 884789




April 26, 1993

CLA-2-54:S:N:N6:352 884789

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.52.2060

Mr. Jack B. Waddick
Samsonite Corporation
P. O. Box 1116
Nogalez, AZ 85628

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

Dear Mr. Waddick:

In your letter dated April 6, 1993, you requested a tariff classification ruling.

You have submitted three samples of woven fabric that are identified as style nos. 2380-886-008-Black, 2380-886-328-Blue and 2380-886-748-Green. Each of the samples are identical and vary only in the color they are dyed. This woven merchandise is composed of 100% textured filament polyester. These fabrics have been coated with a polyurethane coating that weighs approximately 40 g/m2. The combined weight of these products is 233.7 g/m2. The fabric is constructed using 300 denier yarns in both the warp and filling. It contains 8.27 single yarns per centimeter in the warp and 5.91 single yarns per centimeter in the filling.

Your letter also states you believe that this textile product 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 polyurethane coating on these fabrics is not visible to the naked eye, they are not classifiable in heading 5903, HTS.

The applicable subheading for style nos. 2380-886-008; 2380-886-328; and 2380-886-748, will be 5407.52.2060, 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 textured polyester filaments, dyed, other, weighing more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

These woven fabrics fall within textile category designation 620. Based upon international textile trade agreements, products of Taiwan 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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