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NY L84133




May 9, 2005

CLA-2-60:RR:NC:TA:352 L84133

CATEGORY: CLASSIFICATION

TARIFF NO.: 6005.32.0080

Mr. James F. Zahrn
Sylvan Chemical Co., Inc.
P.O. Box 1926
Spartanburg, SC 29304-1926

RE: The tariff classification of dyed 100% polyester warp knit fabric from an undisclosed country.

Dear Mr. Zahrn:

In your letter dated April 11, 2005 you requested a tariff classification ruling.

The submitted sample, designated as style 7043, is a dyed warp knit fabric composed of 100% polyester. Weighing 390 g/m2, this product will be manufactured in 152 centimeter widths. The fabric has been coated on both sides with acrylic plastic containing a pigment dye. Although, the plastic application has changed the color of the fabric, the plastic is not visible to the naked eye. It is assumed that this product is manufactured in a country subject to normal trade relation rates set forth in Column 1 Subcolumn “General”.

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 7043 is not visible to the naked eye except for a change of 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 warp knit fabric will be 6005.32.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, dyed, other, other. The rate of duty will be 10 percent ad valorem.

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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