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NY G84360




November 21, 2000

CLA-2-52:RR:NC:TA:352 G84360

CATEGORY: CLASSIFICATION

TARIFF NO.: 5209.43.0030

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road, Suite #205
Monterey Park, CA 91754

RE: The tariff classification of 100% cotton twill woven fabric from Korea.

Dear Mr. Awana:

In your letter dated November 15, 2000, on behalf of your client LMJ & Associates Inc., you requested a classification ruling.

The submitted sample, designated as cotton indigo denim, is a 2 X 1 twill woven fabric composed of 100% cotton. This fabric has been constructed with blue yarns in the warp and bleached white yarns in the filling. However, the face of the fabric has been coated with an application of polyurethane that has been pigmented black and has changed the color of the fabric face to black. Although the fabric has been coated on the face with plastic, this application is not visible to the naked eye except by a change in color. This product weighs approximately 320 g/m2, and will be imported in widths exceeding 30 centimeters.

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 woven fabric is not visible to the naked eye except for a change in color, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS.

The applicable subheading for the twill woven fabric will be 5209.43.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, of yarns of different colors, other fabrics of 3-thread or 4-thread twill, including cross twill, not napped. The duty rate will be 8.6 percent ad valorem.

This fabric falls within textile category designation 218. 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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