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NY J84892




July 24, 2003

CLA-2-55:RR:NC:TA:352 J84892

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0040

Mr. Jonathan M. Fee
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, D.C. 20004-2601

RE: The tariff classification of a dyed 100% polyester satin woven fabric from Korea.

Dear Mr. Fee:

In your letter dated May 20, 2003, on behalf of your client New Generation Furniture Company, Inc., you requested a classification ruling.

Laboratory analysis of the submitted sample, designated as style “Western Chaps”, indicates that this product is a dyed satin woven fabric composed of 51% staple polyester and 49% filament polyester. The fabric is characterized by a dense fibrous surface on one side of the fabric created by a buffing or sanding process. This buffing process has broken the fibers in a portion of the yarns transforming their fiber from filament to staple fiber. Weighing 213.3 g/m2, this fabric will be imported in 150 centimeter widths. Your correspondence indicates that the back of the fabric has been coated with an application of polyurethane plastic. The Laboratory was unable to detect any plastic coating. If such coating was applied to the fabric it is not visible to the naked eye.

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 plastic coating on this fabric is not visible to the naked eye, this fabric 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.

The applicable subheading for the satin woven fabric designated as style “Western Chaps” will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The duty rate will be 12.5 percent ad valorem.

This fabric falls within textile category designation 628. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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