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NY C82043




November 24, 1997

CLA-2-54:RR:NC:TA:352 C82043

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.61.9925

Mr. Joseph T. Cusimano
Sunline Associates
1100 Van Buren Walk
Ambler, PA 19002

RE: The tariff classification of 100% non-textured polyester woven fabric from Korea.

Dear Mr. Cusimano:

In your letter dated November 12, 1997 you requested a classification ruling.

Two samples of woven lining fabric were submitted with your correspondence. The first, identified as P/Twill 60", is a twill woven dyed fabric composed of 100% non-textured filament polyester. It contains 50.79 single yarns per centimeter in the warp and 38.19 single yarns per centimeter in the filling. This fabric is constructed using 75 denier filament yarns in both the warp and filling. Weighing 84.65 g/m2, this product will be imported in 150 centimeter widths.

The second fabric, identified as P/Taffeta 60", is a plain woven dyed fabric composed of 100% non-textured filament polyester. It contains 39.37 single yarns per centimeter in the warp and 33.46 single yarns per centimeter in the filling. This fabric is constructed using 75 denier filament yarns in both the warp and filling. Weighing 64.41 g/m2, this product will be imported in 150 centimeter widths. Your correspondence indicates that this fabric has been coated with a small quantity of plastic resin. However, the application of plastic resin to this fabric is not visible to the naked eye.

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 coating or lamination on the sample designated as P/Taffeta 60" is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification as a coated or laminated fabric in heading 5903, HTS.

The applicable subheading for both woven fabrics will be 5407.61.9925, 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, containing 85 percent or more by weight of non-textured polyester filaments, other, other, dyed, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 16.4 percent ad valorem.

Both fabrics fall within textile category designation 619. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

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,

Robert B. Swierupski
Director,

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