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NY J85401




June 18, 2003

CLA-2-59:RR:NC:TA:352 J85401

CATEGORY: CLASSIFICATION

TARIFF NO.: 5903.90.1000; 5407.93.2090

Mr. Steven Yun
Deertex USA, Inc.
3595 Chaucer Drive
Fremont, CA 94555

RE: The tariff classification of two jacquard woven fabrics with plastic coating on one side from Taiwan.

Dear Mr. Yun:

In your letter dated June 6, 2003 you requested a classification ruling.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style C647-24C is a jacquard woven fabric composed of 57% cotton and 43% filament polyester. It is constructed using yarns of different colors and contains 67.5 warp ends per centimeter and 16.9 filling picks per centimeter. Weighing 430 g/m2, this product will be imported in 142 centimeter widths. The underside of the fabric has a light application of what you refer to as “polyacrylaten” (a plastic material) that appears to have been padded or foamed onto the fabric. The plastic coating is said to represent 1-2 percent of the weight of the fabric, however, it is in a sufficient quantity to be visible to the naked eye other than by change of color.

Style C5716-01T is a jacquard woven fabric composed of 45% filament polyester, 28% staple polyester, 14% cotton, and 13% staple rayon. It is constructed using yarns of different colors and contains 67.5 warp ends per centimeter and 16.9 filling picks per centimeter. Weighing 327 g/m2, this item will be imported in 142 centimeter widths. The fabric has been coated with a plastic material which you have identified as “polyacrylaten”, however the coating 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 coating on the fabric designated as style C647-24C is visible to the naked eye and covers only one side of the fabric, it is considered a textile fabric coated, covered, impregnated or laminated with plastic within the meaning of Note 2 to Chapter 59. The plastic coating on style C5716-01T is not visible to the naked eye except for a change in color and consequently 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 jacquard woven fabric designated as style C647-24C 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, other than those of heading 5902, other, of cotton. The duty rate will be 3 percent ad valorem.

The applicable subheading for the jacquard woven fabric designated as style C5716-01T will be 5407.93.2090, 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, of yarns of different colors, other, other, other, other. The duty rate will be 12.5 percent ad valorem.

Style C5716-01T falls within textile category designation 629. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. Style C647-24C is not subject to either quota restraints or visa requirements when produced in Taiwan.

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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