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NY H86999




January 28, 2002

CLA-2-58:RR:NC:TA:350 H86999

CATEGORY: CLASSIFICATION

TARIFF NO.: 5811.00.3000

Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of a quilted textile fabric for use in the manufacture of garments, sports equipment and horse blankets, etc., from Canada.

Dear Mr. Morgan:

In your letter dated January 15, 2001, on behalf of J. Ennis Fabrics Ltd., Edmonton, Alberta, Canada, you requested a tariff classification ruling.

The instant sample consists of a quilted material composed of three distinct layers and measures about 1/4" in overall thickness. There is a middle layer consisting of a nonwoven fill or batting (5 oz/y²) composed of 100% polyester terylene man-made fibers that is sandwiched between two layers of 420 denier nylon woven fabric (6.6 oz/y²) having a yarn count of 46 x 36 per square inch. You state that the batting or fill is a product of Canada and the woven outer fabrics are produced in Korea. These outer fabrics, which you describe as “Oxford 7” fabric, are piece dyed and lightly coated on the interior surface with a polyurethane plastics material for water repellency purposes. While coated, they are not considered to be visibly coated for tariff purposes. In Canada, these three layers are quilted or stitched together in a standard diamond pattern and will be imported as roll goods measuring 58 inches in width.

You state in your correspondence that the Oxford 7 fabrics would likely be classified in tariff subheading 5512.99.0045 and, as such, would not meet the requisite tariff shift requirement for General Note 12(t)58 to qualify for NAFTA treatment. We concur, that according to the language of the tariff, that a fabric of Korean origin classified in chapter 55 (staple fibers) as well as chapter 54 (filament) transformed in Canada to a product of heading 5811, would not qualify for NAFTA treatment as it would not have met the requisite tariff shift. We note that the subject fabric is actually woven with filament yarns of Chapter 54.

We agree with the position taken in your letter that the applicable subheading for the product will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for quilted textile products in the piece, of man-made fibers. The rate of duty will be 9.6 percent ad valorem.

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 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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