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February 17, 1999

CLA-2-54:RR:NC:TA:352 D86410

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.92.2050

Mr. John Terc
May Department Stores International Inc.
615 Olive Street
St. Louis, Missouri 63101

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

Dear Mr. Terc:

In your letter dated January 7, 1998 you requested a classification ruling.

Laboratory analysis of the submitted sample indicates that this product is a dyed satin woven fabric composed of 53.5% filament polyester and 46.5% staple polyester. Weighing 174.8 g/m2, it will be imported in 147 centimeter widths. One side of the fabric has been napped which has raised fiber from the filling yarns and produced a soft fibrous surface on the side that was processed. This napping process has also broken the fiber in the filling yarns into short fiber lengths creating filling yarns with the character of staple fiber yarns. The fabric has been coated on one side with plastic which represents approximately 10% of the weight of the fabric. This plastic coating is not visible to the naked eye except by a change in color.

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 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 Thailand 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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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