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April 21, 1999

CLA-2-54:RR:NC:TA:352 E80273

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W.
Suite 308
Toronto, Ontario M8V 1A4, Canada

RE: The tariff classification of a 100% filament nylon plain woven fabric from Korea.

Dear Ms. Fust:

In your letter dated April 5, 1999, you requested a classification ruling.

The submitted sample, designated as item Soflux, is a dyed plain woven fabric composed of 100% filament nylon. This product has been constructed using 210 denier filament yarns in both the warp and filling. Weighing approximately 120.6 g/m2, this fabric will be imported in 152 centimeter widths. Your correspondence indicates that a polyurethane plastic coating representing approximately 4.8% of the fabrics weight has been applied to one side of the fabric. This plastic coating is not considered 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 it is not considered a coated fabric for the purposes of classification in heading 5903, HTS.

The applicable subheading for the dyed plain woven fabric will be 5407.42.0030, 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 filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The duty rate will be 16 percent ad valorem.

This fabric falls within textile category designation 620. 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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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