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NY L86244





August 22, 2005

CLA-2-54:RR:NC:TA:352 L86244

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.53.2060; 5407.93.2050

Mr. Jeff Chow
Air Commerce Customs Brokers Inc.
1975 Charles Willard Street
Rancho Dominguez, CA 90220

RE: The tariff classification of five woven upholstery fabrics from China.

Dear Mr. Chow:

In your letter dated August 3, 2005, on behalf of your client Momentum Textiles Inc. you requested a classification ruling.

Five samples of woven fabric accompanied your request for a ruling. Style “Sassy” is a jacquard woven fabric composed of 100% textured filament polyester. It is manufactured using yarns of different colors and is characterized by an elaborate woven design featuring oval shapes that appear to swim through an undulating landscape of modulated color. It contains 68.6 single yarns per centimeter in the warp and 28.5 single yarns per centimeter in the filling. It is constructed with 150 denier filament polyester yarns in the warp and 450 denier filament polyester yarns in the filling. Weighing 305 g/m2, this product will be imported in 137 centimeter widths. The fabric has been coated with acrylic plastic which is said to represent approximately 7% of the total weight of the fabric, however, the coating is not visible to the naked eye. Your correspondence indicates that this item will be used as an upholstery fabric.

Style “Era” is a twill woven fabric composed of 74% filament polyester and 26% staple rayon. It is constructed using yarns of different colors and is characterized by a textured and mottled appearance created by the use of boucle yarns in both the warp and filling direction. Weighing 558 g/m2, this product will be imported in 140 centimeter widths. The fabric has been coated on one side with an application of acrylic plastic, however, the plastic coating is not visible to the naked eye. Your correspondence indicates that this item will be used as an upholstery fabric.

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 fabrics designated as styles “Sassy” and “Era” are not visible to the naked eye, these fabrics are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as coated fabrics of textile nor as plastic products of chapter 39.

The applicable subheading for the jacquard woven fabric designated as style “Sassy” will be 5407.53.2060, 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 fabric, containing 85 percent or more by weight of textured polyester filaments, of yarns of different colors, other, weighing more than 170 g/m2. The duty rate will be 12 percent ad valorem.

The applicable subheading for the twill woven fabric designated as style “Era” will be 5407.93.2050, 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 fabric, of yarns of different colors, other, other, other, satin weave or twill weave. The duty rate will be 12 percent ad valorem.

Style “Sassy” falls within textile category designation 620 while style “Era” falls within textile category designation 628. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

We have not issued a ruling on styles “Perk”, “Reverie” or “Interval”. These styles were the subject of a New York Ruling L85092. While you have stated that these styles have been reformulated since that ruling, it is our belief that it would be poor administrative practice to issue a new ruling using the same style numbers to what are purported to be different products. If you wish a ruling on these products which are stated to be different from the products that were the subject of New York ruling L85092, please resubmitted them identified by different and unique style numbers so that there will be no confusion as to the products that are ruled upon.

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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