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NY D81862




September 4, 1998

CLA-2-54:RR:NC:TA:352 D81862

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.52.2020; 6002.43.0020; 5903.10.2500; 7019.59.4000; 7019.59.9000

Mr. Thomas A. Penksa
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202

RE: The tariff classification of 4 knit and woven fabrics from the United Kingdom and Italy.

Dear Mr. Penksa:

In your letter dated August 24, 1998, on behalf of your client Louver-Lite (Canada) Limited, you requested a tariff classification ruling.

You have submitted 4 fabrics which will be used in the manufacture of roller shades. The first, designated as style Satin, is a plain woven fabric composed of 100% textured filament polyester. It contains 28 ends per centimeter and 13.4 filling picks per centimeter. This product has been dyed a single uniform color and will be imported in 183 centimeter widths. The fabric has been coated with polyvinyl chloride plastic but this coating is not visible to the naked eye. The total weight of the fabric including the weight of the plastic coating is 150 g/m2 and the weight of the plastic that has been applied is said to be 30 g/m2.

Style Lace is a stitch-bonded fabric composed of 100% filament polyester. This product has been printed and features a floral motif. Weighing 200 g/m2, this product will be imported in 183 centimeter widths. This item has been coated with polyvinyl chloride plastic which has stiffened the fabric, however, this application of plastic is not visible to the naked eye.

Style Ethan SPC is a 5X1 irregular satin woven fabric composed of 100% filament polyester. It contains 88 warp ends per centimeter and 25 filling picks per centimeter. Although the fabric is stated to be dyed, an examination of the sample indicates that this product has been printed. This product has been coated with polyvinyl chloride plastic which is visible to the naked eye only on the side which has not been printed. Weighing 120 g/m2, this item will be imported in 183 centimeter widths. The weight of the coating on this product is said to be 10 g/m2.

Style Contex SPC is a plain woven fabric made of 100% glass fiber. It has been manufactured from twisted filament yarns and contains 43 warp ends per inch and 18 filling picks per inch. Weighing 275 g/m2, this product will be imported in 183 centimeter widths. A heavy coating of polyvinyl chloride has been applied to one side completely covering and obscuring the weave pattern on that side. The plastic coating weighs 115 g/m2. It appears that this product will be offered for sale both in colored and uncolored versions.

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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the purposes of this provision, no account should be taken of any resulting change in color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

The plastic coating on style Satin is not visible to the naked eye and therefore by operation of Note 2 to chapter 59, this fabric is not considered a textile fabric that has been coated with plastic for the purposes of the Harmonized Tariff Schedules. Similarly, Style Lace is not considered coated with plastic for tariff purposes since the plastic coating or impregnation is not visible to the naked eye. Style Ethan SPC is visibly coated on one side with plastic and is therefore within the scope of heading 5903, HTS.

Note 2 to Chapter 59 does not apply to style Contex SPC since this product is a woven fabric of glass fiber. Glass fiber is not considered a textile, since it does not meet the definition of man-made fibers in Note 1 to Chapter 54. This note requires that man-made fibers be organic polymers. Since glass fiber is an inorganic substance, it cannot be considered a man-made fiber and therefore Note 2 to Chapter 59 does not apply to the determination of the classification of a combination of glass fiber and plastic. Since the glass fiber imparts strength and durability as well as predominating by weight and value over the plastic portion of this product, the essential character of this fabric is imparted by the glass fiber.

The applicable subheading for the fabric designated as style Satin will be 5407.52.2020, 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 textured polyester filaments, dyed, other, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 16.2 percent ad valorem.

The applicable subheading for the stitch-bonded knit fabric designated as style Lace will be 6002.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, other fabrics, warp knit (including those made on gallon knitting machines), of man-made fibers, other, stitch-bonded goods. The rate of duty will be 12.4 percent ad valorem.

The applicable subheading for the woven fabric designated as style Ethan SPC will be 5903.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textiles fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyvinyl chloride, of man-made fibers, other, other. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the glass fiber woven fabric designated as style Contex SPC when not colored will be 7019.59.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, other, not colored, other. The rate of duty will be 7.9 percent ad valorem.

The applicable subheading for the glass fiber woven fabric designated as style Contex SPC when colored will be 7019.59.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics), other woven fabrics, other, colored, other. The rate of duty will be 9.5 percent ad valorem.

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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