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NY K83140




July 27, 2004
CLA-2-55:RR:NC:TA:352 K83140

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.12.0040; 5407.52.2020

Ms. Gloria Chiang
Everest Textile (Thailand) Co., Ltd.
Ploenchit Tower, 13th Floor
898 Ploenchit Road
Lumpini, Pathumwan, Bangkok, Thailand 10330

RE: The tariff classification of a bonded woven fabric and a 100% polyester filament plain woven fabric from Thailand.

Dear Ms. Chiang:

In your letter dated January 29, 2004 you requested a classification ruling.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style TS1487ASUGFR, is a bonded fabric consisting of a polyester satin woven face fabric laminated to a bleached plain woven backing fabric. The fabrics are laminated together by a plastic adhesive which is not visible in cross section. Laboratory analysis of the satin woven face fabric indicates that it is composed of 63.3% staple polyester and 36.7% filament polyester. It is characterized by a dense fibrous surface that has been created by brushing or sanding the exposed surface. Although this product was woven wholly of filament yarns, the sanding or brushing process has broken the fiber in a portion of the yarns creating a face fabric in part of staple fiber yarns. Weighing 187.3 g/m2, the face fabric contains yarns of different colors. The backing fabric is a bleached plain woven fabric composed of 56.9% cotton and 43.1% staple polyester. It weighs 225 g/m2. The combined weight of this laminated fabric is 412.3 g/m2 and it will be imported in 150 centimeter widths. Based on the relative value, quantity and use of the fabrics that form this product, it is the brushed satin woven face fabric which imparts this item with its essential character.

Laboratory analysis of style VF2302PT6 indicates that it is a dyed plain woven fabric composed of 100% textured filament polyester. It is constructed using 75 denier filament polyester yarns in both the warp and filling. Weighing 112.4 g/m2, this fabric will be imported in 145 centimeter widths. This product has been coated with an application of clear polyurethane plastic, however, the plastic is not visible to the naked eye except for a change in 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 plastic coating on the fabric designated as style VF2302PT6 is not visible to the naked eye except for a change in color, 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 laminated fabric designated as style TS1487ASUGFR 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 percent ad valorem.

The applicable subheading for the dyed plain woven polyester fabric designated as style VF2302PT6 will be 5407.52.2020, 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, dyed, other, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 14.9 percent ad valorem.

The laminated fabric designated as style TS1487ASUGFR falls within textile category designation 628. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

The dyed plain woven polyester fabric designated as style VF2302PT6 falls within textile category designation 619. Based upon international textile trade agreements products of Thailand 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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