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NY K83800




March 10, 2004
CLA-2-54:RR:NC:TA:352 K83800

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.93.2090

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

RE: The tariff classification of a polyester/cotton/rayon blend jacquard woven fabric from Taiwan.

Dear Mr. Yun:

In your letter dated February 26, 2004 you requested a classification ruling.

The submitted sample, designated as item C5716-01T, is a jacquard woven fabric composed of 45% filament polyester, 28% staple polyester, 14% cotton and 13% staple rayon. Constructed with yarns of different colors, this product contains 67.5 warp ends per centimeter and 16.9 filling picks per centimeter. Weighing 327 g/m2, this fabric will be imported in 142 centimeter widths. Your correspondence indicates that this item has been coated on one side with an application of plastic which is said to represent 1 to 2 percent of the total weight of the fabric. The plastic application 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 this fabric 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 jacquard woven fabric designated as item C5716-01T will be 5407.93.2090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarns, 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 percent ad valorem.

This fabric 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.

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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