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NY J83553




April 23, 2003

CLA-2-54:RR:NC:TA:352 J83553

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.53.2060; 4601.91.2000

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

RE: The tariff classification of woven window shade material from China or Belgium.

Dear Mr. Morgan:

In your letter dated April 4, 2003, on behalf of your client Louver-Lite (Canada) Limited, you requested a tariff classification ruling.

Samples of five different materials accompanied your request for a ruling. The sample, designated as style “Cascade”, is a jacquard woven fabric constructed with yarns of different colors. It is composed of 100% textured filament polyester and contains 31.9 warp ends per centimeter and 16.1 filling picks per centimeter. Weighing 250 g/m2, this product will be imported in 205 centimeter widths. The fabric is woven in Belgium and shipped to England where it is impregnated with plastic, however, the plastic application is not visible to the naked eye. Your correspondence indicates that this item will be used in the manufacture of window shades.

Style “Autumn”, is a jacquard woven fabric constructed with yarns of different colors and is characterized by a floral motif. It is composed of 100% textured filament polyester and contains 31.9 warp ends per centimeter and 16.1 filling picks per centimeter. Weighing 250 g/m2, this product will be imported in 205 centimeter widths. The fabric is woven in Belgium and shipped to England where it is impregnated with plastic, however, the plastic application is not visible to the naked eye. Your correspondence indicates that this item will be used in the manufacture of window shades.

Style “Bali”, is a dobby woven fabric constructed with yarns of different colors. It is composed of over 95% textured filament polyester and a small amount of flax. This fabric contains 25.2 warp ends per centimeter and 13 filling picks per centimeter. Weighing 210 g/m2, this product will be imported in 200 centimeter widths. The fabric is woven in Belgium and shipped to England where it is impregnated with plastic, however, the plastic application is not visible to the naked eye. Your correspondence indicates that this item will be used in the manufacture of window shades.

The wood styles, Antigua and Barbuda, will be imported from China in rolls, 96” wide and up to 20 meters long. After importation, the wood shade material will be made into window shades by cutting to specific length and width and by adding necessary shade fittings such as headers, rollers, bottom rails, pull cords and hardware. As imported, the rolls of woven wood shade material are not window shades, either complete or incomplete. The Antigua style consists of basswood slats, each 1 mm thick x 4 mm wide x 96” long. The slats are placed sided by side and woven together with thin polyester yarn. The Antigua style is offered in three colors: Natural, Teak and Cherry. The Barbuda style consists of round sticks or rods placed side by side and woven together with thick polyester yarn. The rods are stated to be bamboo. However, an examination of the sample submitted shows that the rods are wood.

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 or impregnation on the fabrics designated as styles “Cascade”, “Autumn” and “Bali” is not visible to the naked eye , these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

The applicable subheading for the three woven fabrics designated as styles “Cascade”, “Autumn” and “Bali” will be 5407.53.2060, 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 textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the Antigua style shade material in all colors will be 4601.91.2000, HTS, which provides for plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; other than mats, matting and screens; of vegetable materials; of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6 percent ad valorem.

You have not provided sufficient information for us to issue a ruling on the item designated as style Barbuda. Please verify which material will be imported (will the sticks that form part of this product be bamboo or wood) and submit a sample of the actual product that will be imported. When this information is available, you may wish to consider resubmission of your ruling request for this item.

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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