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NY I80896




December 18, 2002

CLA-2-59:RR:NC:TA:350 I80896

CATEGORY: CLASSIFICATION

TARIFF NO.: 5208; 5903.90.1000; 6005.31.0010

Mr. Luigi Bogni
Studio Bert Forma
1100 N. Alta Loma Road, #604
West Hollywood, CA 90069

RE: The tariff classification of two laminated fabrics and two plastic coated textile fabrics, for manufacture into washed or distressed-look garments, from Italy.

Dear Mr. Bogni:

In your letter dated April 19, 2002, you requested a tariff classification ruling.

You write and conveyed in a telephone conversation with the National Import Specialist that you intend to import the uniformly coated fabrics and the two laminated fabrics. Domestically, the material will be cut and sewn into a variety of garments which will then be put through a “washing” process (physical/chemical tumbling procedure) that partially removes the coating, thereby imparting the distressed look to the garment.

You submitted four representative sets of samples, i.e., one sample as imported and one after "washing.” One of the qualities is a two-ply; one woven, one knit construction of polyamide fibers (nylon). Another quality is of a 100% two-ply woven cotton and two qualities are of 98% cotton and 2% lycra woven. Only two of the samples are coated on one side with a plastics resin as described below. Two samples (Silis and Drilastocop) were sent to the New York Customs Laboratory for analysis. The samples, however, were of insufficient size to determine the actual percentage of the coating. The amount (percentage) of coating substance will be taken at face value as furnished in your letter. The plastic coatings on the two coated fabrics are in a sufficient amount to be visible to the naked eye other than by a change of color.

The first item, “Strega” is a two ply white material. One ply is of a woven polyamide (nylon) and the other is a mesh or net of knit construction. The two fabrics are glued or laminated together prior to importation. After cut and made into garments, the garment is “washed” and the two fabrics separate into two distinct layers in the garment. Since it is not readily apparent which fabric imparts the essential character we will consider both fabrics to merit equal consideration and classify by that fabric which appears last in the tariff following the General Rules of Interpretation. Specifically, GRI 3 (c) states that “when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration”. In this case, neither the knit nor woven fabric provides the essential character. Therefore, since the tariff classification for the knit fabric occurs last in the tariff schedules, classification will default there.

The second item, “Ripac RFD”, consists of two plies of woven cotton glued of laminated together. You mention 6 percent resin. However, there is no visible plastic present. This style is not considered a plastic coated textile fabric. This style will also undergo the same processing as that of style Strega.

The third item, “Drilastcop-TN”, is a fabric of woven cotton construction that is stated to be 83% cotton/2% Lycra/15% resin (polyurethane+acrylic), by weight. The laboratory determined that this material is composed of a dyed woven cotton fabric coated on one surface with a black pigmented stryenated acrylic plastics material.

The fourth item, “Silis”, is a fabric of woven cotton construction that is stated to be 73% cotton/2% lycra/25% resin (polyurethane+acrylic), by weight. The laboratory determined that this material is composed of three layers. The top layer is a white opaque coating, the middle layer is of a light green coating and the third layer is of a white woven cotton fabric. The top white layer is composed of an acrylic co-polymer plastic. They were not able to identify the light green coating substance.

The applicable subheading for item “Strega” will be 6005.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics, of synthetic fibers, unbleached or bleached. The duty rate is 10.8 percent ad valorem. Effective January 1, 2003, the duty rate will be 10.4 percent ad valorem.

We are unable to give the exact tariff classification for style “Ripac”other than to say classification will be as a woven cotton fabric under heading 5208 with a duty range of 6 – 14 percent. Attached is a cotton detail sheet, the information on which, we will need for both fabrics to ascertain the correct rate of duty.

The applicable subheading for styles “Drilastcop-TN” and “Silis”, will be 5903.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics, impregnated, coated, covered or laminated, with plastics, of cotton. The rate of duty will be 3.2 percent ad valorem. Effective January 1, 2003, the duty rate will be 3 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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