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July 21, 1999

CLA-2-54:RR:NC:TA:352 E84561

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.61.9910; 5407.42.0030

Ms. Heather Bannat
Acker & Jablow
519 8th Avenue
New York, NY 10018

RE: The tariff classification of 3 woven fabrics from Korea.

Dear Ms. Bannat:

In your letter dated June 29, 1999 you requested a classification ruling.

Three samples of woven fabric accompanied your request for a ruling. The first, designated as sample A and identified as style SB-3213, is a sheer open work woven fabric composed of 98% non-textured filament polyester and 2% filament spandex. Although the data provided indicates the fabric is dyed, the sample submitted is white and would be considered an bleached fabric. Weighing 144.8 g/m2, this product will be imported in 112 centimeter widths.

Sample B, designated as style SB-1749 PR, is a plain woven fabric composed of 65% cotton, 30% filament nylon and 5% filament spandex. It is manufactured with 40/1 c.c. yarns in the warp and a combination of 70 denier filament nylon yarns and 40 denier spandex yarns in the filling. Weighing 140 grams per yard, this product will be imported in 109 centimeter widths. The fabric has been coated on one side with what you describe as a “Metallic ‘Pearl’ Coating”.

Sample C, described as 115T Nylon Oxford W/PU Coating, is a dyed plain woven fabric composed of 100% non-textured filament nylon. This product contains 24.8 single yarns per centimeter in the warp and 20.9 single yarns per centimeter in the filling. It is manufactured using 210 denier filament yarns in both the warp and filling. This fabric weighs approximately 142 g/m2 and will be imported in 146 centimeter widths. The fabric is coated on one side with a clear polyurethane coating which 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 Sample C Style 115T Nylon Oxford W/PU Coating, 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 Sample A Style SB-3213 will be 5407.61.9910, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabric of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, unbleached or bleached, weighing not more than 170 g/m2, other. The duty rate will be 16 percent ad valorem.

The applicable subheading for the Sample C Style 115T Nylon Oxford W/PU Coating will be 5407.42.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabric 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.

Style SB-3213 falls within textile category designation 619. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

Style 115T Nylon Oxford W/PU Coating 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.

You have not provided enough information for us to issue a ruling on Sample B style SB-1749 PR. In order to classify this product we require that the coating (designated as metallic pearl coating) on this fabric be fully described including the identity by generic name of the plastic used in the coating. In addition, please specify the identity of the metal i.e. aluminum used as the coloring agent in the coating. If the coating contains no metallic metal please identify the generic name of the coloring pigment such as aluminum oxide or other dye or pigment. Please provide the weight of the coating and the weight of the uncoated fabric. When you have obtain this information, you may wish to resubmit this item for a ruling. If you decide to resubmit this item please include a sample and all other information included in your original request.

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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