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NY E87471





October 21, 1999

CLA-2-54:RR:NC:TA:352 E87471

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.61.9925; 5407.42.0030; 5407.61.9935

Mr. H.J. Jang
Shukwang Creation Co. Ltd.
#102.Song-Nam Building
1606-5 Shucho-Dong, Shucho-Ku
Seoul, South Korea 137-070

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

Dear Mr. Jang:

In your letter dated September 10, 1999 you requested a classification ruling.

Twelve samples of various knit and woven fabrics accompanied your request for a ruling. This letter will respond to the three samples designated as item numbers 3, 5 and 6. The balance of the items will be addressed in two other letters that you will be receiving shortly. Item 3 is a dyed twill woven fabric composed of 100% non-textured filament polyester. Weighing approximately 94 g/m2, it will be imported in 147 centimeter widths. The fabric has been coated with polyurethane plastic specs that have been distributed over one surface of the fabric creating a pattern or design of pearlized particles. According to data you provided, the plastic application represents approximately 17% of the total weight of the fabric.

Item 5 is a dyed plain woven fabric composed of 100% filament nylon. It is constructed using 70 denier filament yarns in the warp and 140 denier filament yarns in the filing. Weighing 94 g/m2, this fabric will be imported in 142 centimeter widths. Your correspondence indicates that this product has been coated with a polyurethane plastic, however, this coating is not visible to the naked eye. According to the data you provided, the plastic coating represents approximately 12% of the total weight of the fabric.

Item 6 is a dyed satin woven fabric composed of 100% non-textured filament polyester. Weighing 226 g/m2, this fabric will be imported in 113 centimeter widths. You indicate that this product has been coated on one side with polyurethane plastic, however, the coating is not visible to the naked eye other than as a change in color. According to data that you provided, the polyurethane plastic coating represents approximately 14% of the total weight of the fabric.

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);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the plastic coatings on the nylon fabric designated as item #5 and on the polyester fabric designated as item #6 are not visible to the naked eye except for a change in color, they are not considered coated fabrics for the purposes of classification in heading 5903, HTS. In addition, the polyester fabric designated as item #3 is not considered a coated fabric within the scope of heading 5903 since the plastic coating on this fabric bears a design as a result of the coating process.

The applicable subheading for the polyester woven fabric designated as item #3 will be 5407.61.9925, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of non-textured polyester filaments, other, other, dyed, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 16 percent ad valorem.

The applicable subheading for the nylon woven fabric, designated as item #5, 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.

The applicable subheading for the polyester woven fabric designated as item #6 will be 5407.61.9935, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of non-textured polyester filaments, other, other, dyed, weighing more than 170 g/m2. The duty rate will be 16 percent ad valorem.

The fabric designated as item #3 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.

The fabrics designated as items # 5 and #6 fall 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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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