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NY E87457




October 29, 1999

CLA-2-59:RR:NC:TA:350 E87457

CATEGORY: CLASSIFICATION

TARIFF NO.: 5907.00.8090; 5209.31.6035

Ms. Gwen H.R. Salisbury
Airgo Freight Inc.
SEATAC International Airport
2460 South 161st Street
Seatac, WA 98158

RE: The tariff classification of five woven cotton fabrics produced in India and shipped to the United Kingdom for further treatments, before being exported to the United States.

Dear Ms. Salisbury:

In your letter dated September 8, 1999, which was received September 21, 1999, on behalf of C.C. Filson Co., you requested a classification ruling. This letter is intended to address only the classification of future shipments and does not reflect past liquidated transactions.

Five representative styles were submitted which were identified as follows: 8 oz Otter Shelter Dry Wax Fabric; Rhinowax 6 Fabric; 10.6 oz Lickwax Fabric; 18 oz Lickwax Twill; and 8 oz Cotton Water Repellant, respectively. All of these fabrics were produced in India and sent to the United Kingdom for the application of a wax application and/or other processing as described below. The importer’s catalog was submitted with your inquiry, showing the fabrics applications in the outerwear garment industry.

The first item, 8 oz Otter Shelter Dry Wax Fabric, consists of a plain woven fabric, 59 inches wide, of 100% cotton that has been piece dyed (olive). The material is further processed with a dry wax finish.

The second item, Rhinowax 6 Fabric, consists of a plain woven fabric, 152 cm wide, of 100% cotton that has been piece dyed dark brown. The material is further processed with a dry wax finish.

The third item, 10.6 oz Lickwax Fabric, consists of a plain woven fabric, 152 cm wide, of 100% cotton that has been piece dyed a deep tan. The material is further processed with a dry wax finish.

The fourth item, 18 oz Lickwax Twill, consists of a twill woven fabric, 152 cm wide, of 100% cotton that has been piece dyed a deep tan. The material is further processed with a dry wax finish.

Following the Court of International Trade decision in Foxfire Inc. v. United States (Slip Op. 96-166), the four above material have all been impregnated or coated with wax in a sufficient amount to be considered visible to the naked eye. The wax is on both surfaces.

The fifth and final item, 8 oz Cotton Water Repellant, consists of a plain woven fabric of 100% cotton. According to a recent Fax submitted by your client, this material has been sanforized, vat dyed (reactive dyes) and then coated with DuPont Teflon (baked in). This coating/treatment is not visible to the naked eye.

You provided the following technical specifications for these five materials:

Style Yarn count Single Threads Greige wt. Finished wt. Gain

8 oz Otter Shelter 24 x 22 92 270 312 16.6 Dry Wax Fabric

Rhinowax 6 38 x 28 132 200 275 27.2

10.6 oz Lickwax Fabric 18 x 17 70 373 500 25.4

18 oz Lickwax Twill 26 x 12 88 610 745 20.8

8 oz Cotton Water 24 x 22 92 270 282 4.2
Repellant

The applicable subheading for styles 8 oz Otter Shelter Dry Wax Fabric; Rhinowax 6 Fabric; 10.6 oz Lickwax Fabric and 18 oz Lickwax Twill will be 5907.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered; other than laminated fabrics, of other than man-made fibers or vegetable fibers except cotton, other (cotton). The duty rate will be 2.9 percent ad valorem.

The applicable subheading for style 8 oz Cotton Water Repellant is 5209.31.6035, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200g/m², dyed, plain weave. The duty rate is 8.6 percent ad valorem.

Style 8 oz Cotton Water Repellant, which is classifiable in subheading 5209.31.6035, falls within textile category designation 313. Based upon international textile trade agreements products of India are subject to quota and the requirement of a visa. There are presently no textile restraints for the other four materials.

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.

The processing that has taken place in the U.K. did not change the country of origin for any of these materials from India to the U.K. The country of origin of all five styles is India.

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 George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,

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