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January 25, 1999

CLA-2-54:RR:NC:TA:352 D85597

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.92.2050

Mr. Eric Aronowitz
Marubeni America Corp.
450 Lexington Avenue
New York, NY 10017-3984

RE: The tariff classification of 100% polyester dyed satin woven fabric from Taiwan.

Dear Mr. Aronowitz:

In your letter dated December 2, 1998 you requested a classification ruling.

Laboratory analysis indicates that the submitted sample is a dyed satin woven fabric composed of 54.5 percent filament polyester and 45.5 percent staple polyester. It contains 85 single yarns per centimeter in the warp and 41.3 single yarns per centimeter in the filling. Weighing 167.2 g/m2, this product will be imported in 150 centimeter widths. This fabric has been buffed on one side raising a nap that softens the hand of the fabric and partially obscures the weave on one side. The buffing process has also broken the filling yarns into short staple fibers subsequent to the weaving process. Your correspondence indicates that this fabric has been coated with Teflon plastic, however, this plastic coating 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. 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);

Since the coating on this fabric is not visible to the naked eye except for a change in color, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS.

The applicable subheading for the satin woven fabric will be 5407.92.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, dyed, other, other, satin weave or twill weave. The duty rate will be 16 percent ad valorem.

This fabric falls within textile category designation 628. Based upon international textile trade agreements products of Taiwan 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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