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May 17, 1999

CLA-2-55:RR:NC:TA:352 E80398

CATEGORY: CLASSIFICATION

TARIFF NO.: 5512.19.0015

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

RE: The tariff classification of dyed 100% polyester 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 style Staftex 14080, is a plain woven fabric which has been dyed a single uniform color. Laboratory analysis indicates that this product is composed of 100% staple polyester. This fabric contains 58.6 single yarns per centimeter in the warp and 28.5 single yarns per centimeter in the filling. Weighing 119.9 g/m2, this item will be imported in 137 centimeter widths. Based on the data developed by the laboratory, the average yarn number for this fabric has been calculated to be 72 in the metric system. A small quantity (10 g/m2) of polyurethane plastic coating has been applied to this fabric, however the coating is not visible to the naked eye. This fabric is characterized by a soft fuzzy surface that has been created on one side of the fabric by the use of a sanding process. Although your correspondence indicates that this fabric was produced using filament yarns, the subsequent sanding process has broken the fiber in all the yarns into short lengths of fiber thus accounting for the laboratory results indicating the fabric contains only staple fiber.

Your letter indicates that you believe that this fabric should be classified as a coated fabric in heading 5903, HTS. This view is not correct. 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 plain woven fabric will be 5512.19.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, containing 85 percent or more by weight of polyester staple fibers, other, other, poplin or broadcloth. The duty rate will be 15.3 percent ad valorem. This fabric falls within textile category designation 614. 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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