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NY J80016




February 5, 2003

CLA-2-54:RR:NC:TA:352 J80016

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030; 5903.90.2500

Mr. Brian Wavra
Johnson Outdoors
555 Main Street
Racine, WI 53403

RE: The tariff classification of four dyed 100% filament nylon plain woven fabrics with acrylic coatings from Taiwan.

Dear Mr. Wavra:

In your letter dated January 2, 2003 you requested a classification ruling.

Four samples of plain woven fabric accompanied your request for a ruling. The first, designated as style YLUL-106, is a 100% filament nylon plain woven fabric that has been dyed a single uniform color. It is constructed using 200 denier multi-filament nylon yarns in both the warp and the filling. Weighing approximately 120 g/m2, this product will be imported in 152 centimeter widths. The fabric has been coated on one side with a clear application of acrylic, however, the plastic coating is not visible to the naked eye.

Style YLUL-110 is a 100% filament nylon plain woven fabric that has been dyed a single uniform color. It is constructed using 200 denier multi-filament nylon yarns in both the warp and the filling. Weighing approximately 120 g/m2, this product will be imported in 152 centimeter widths. The fabric has been coated on one side with a clear application of acrylic, however, the plastic coating is not visible to the naked eye.

Style YLWUL-102 is a 100% filament nylon plain woven fabric that has been dyed a single uniform color. It is constructed using 200 denier multi-filament nylon yarns in both the warp and the filling. Weighing approximately 120 g/m2, this product will be imported in 152 centimeter widths. The fabric has been lightly coated on one surface with a pigmented white application of acrylic plastic in a sufficient quantity so that it is visible to the naked eye other than by a change of color.

Style YLWUL-109 is a 100% filament nylon plain woven fabric that has been dyed a single uniform color. It is constructed using 200 denier multi-filament nylon yarns in both the warp and the filling. Weighing approximately 120 g/m2, this product will be imported in 152 centimeter widths. The fabric has been lightly coated on one surface with a pigmented white application of acrylic plastic in a sufficient quantity so that it is visible to the naked eye other than by a change of color.

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 plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the coating on styles YLUL-106 and YLUL-110 is not visible to the naked eye except for a change in color, it is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39. In addition, styles YLWUL-102 and YLWUL-109 have a plastic coating on one surface in a sufficient quantity to be visible to the naked eye other than a change in color and therefore are considered textile fabric coated with plastic within the scope of heading 5903, HTS.

The applicable subheading for the two plain woven fabric designated as styles YLUL-106 and YLUL-110 will be 5407.42.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics 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 15.1 percent ad valorem.

The applicable subheading for the two plain woven fabric designated as styles YLWUL-102 and YLWUL-109 will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of man-made fibers, other, other. The duty rate will be 7.6 percent ad valorem.

Styles YLUL-106 and YLUL-110 fall within textile category designation 620. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. Styles YLWUL-102 and YLWUL-109 which are classifiable in subheading 5903.90.2500, HTS, are not subject to either visa requirements or quota restraints.

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 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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