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NY K85417




April 27, 2004
CLA-2-TA:RR:NC:352:352 K85417

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.42.0030

Ms. Irma Ruiz
Nippon Express (USA) Inc.
70 Seaview Drive
Secaucus, NJ 07094

RE: The tariff classification of two dyed 100% filament nylon plain woven rip stop fabrics from Thailand.

Dear Ms. Ruiz:

In your letter dated April 21, 2004, on behalf of your client Tomen America Inc., you requested a classification ruling.

Two samples of woven fabric accompanied your request for a ruling. The first, designated as style Q1HT-123C, is a dyed plain woven rip stop fabric composed of 100% filament nylon. It contains 47 single yarns per centimeter in the warp and 47 single yarns per centimeter in the filling. This fabric is constructed using 70 denier filament yarns in both the warp and the filling. Weighing approximately 32 g/m2, this product will be imported in 150 centimeter widths.

Style Q1HT-SL1B, is a dyed plain woven rip stop fabric composed of 100% filament nylon. It contains 47 single yarns per centimeter in the warp and 47 single yarns per centimeter in the filling. This fabric is constructed using 70 denier filament yarns in both the warp and the filling. Weighing approximately 41 g/m2, this product will be imported in 150 centimeter widths. This item has been coated with an application of plastic which is said to weigh 9 g/m2, however the plastic 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 plastic coating on the fabric designated as style Q1HT-SL1B 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 two fabrics designated as styles Q1HT-SL1B and Q1HT-123C will be 5407.42.0030, 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 filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The duty rate will be 14.9 percent ad valorem.

Both these fabrics fall within textile category designation 620. 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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