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NY B86497




July 30, 1997

CLA-2-54:RR:NC:TA:352 B86497

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.69.1060

Mr. John Hanson
Epson America, Inc.
20770 Madrona Avenue
Mail Stop B1-02
Torrance, California 90503-3777

RE: The tariff classification of 100% filament polyester plain woven fabric from Japan.

Dear Mr. Hanson:

In your letter dated July 24. 1997 you requested a classification ruling.

The submitted sample, identified as Epson part S041132, is a unbleached plain woven fabric composed of 100% filament polyester. It contains 20.9 single yarns per centimeter in the warp and 18.9 single yarns per centimeter in the filling. The fabric is constructed using 250 denier non-textured yarns in the warp and 300 denier textured yarns in the filling. Weighing 190 g/m2, this product will be imported in 42 centimeter widths. The fabric has been coated with a mixture of alumina and silica, however the coating is not visible to the naked eye. The product will be imported in 3 meter rolls and will be used as a media for printing in conjunction with a ink jet printer. The coating functions to increase image clarity and facilitate image retention.

Note 5 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5907, under which textile fabrics which are coated, covered or impregnated with substances other than plastics or rubber are classifiable. Note 5 states in part that heading 5907, HTS, does not apply to:

(a) 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 coating or impregnation on the sample submitted is not visible to the naked eye, it is not considered a coated or impregnated fabric for the purposes of classification as a coated or impregnated fabric in heading 5907, HTS.

The applicable subheading for the woven fabric will be 5407.69.1060, 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 polyester filaments, other, unbleached, weighing more than 170 g/m2. The duty rate will be 16.4 percent ad valorem.

This fabric falls within textile category designation 620. Based upon international textile trade agreements products of Japan are subject to visa requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896.

Sincerely,

Paul K. Schwartz
Chief, Textile and Apparel Branch

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