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NY L87089




September 12, 2005

CLA-2-55:RR:NC:TA:352 L87089

CATEGORY: CLASSIFICATION

TARIFF NO.: 5515.19.0005

Mr. John F. McManus
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017

RE: The tariff classification of a polyester/linen blend twill woven fabric from Taiwan.

Dear Mr. McManus:

In your letter dated August 31, 2005 you requested a tariff classification ruling. The portion of the submitted sample that was not consumed in analysis is being returned as requested.

The submitted sample, designated as “Linen Look” style # 12-C, is a twill woven fabric composed of 70% staple polyester and 30% linen. It contains 24.4 single yarns per centimeter in the warp and 18.9 single yarns per centimeter in the filling. This fabric is constructed using 11/1 c.c. yarns in both the warp and the filling. It is characterized by a mottled appearance created by the presence of marl or mixture yarns. Weighing 263 g/m2, this product will be imported in 137 centimeter widths. The fabric has been coated on one side with an application of acrylic plastic which you have indicated represents less than 2% of the weight of the fabric. The acrylic plastic coating is not visible to the naked eye except by a change of color.

Although your letter indicates that this product has been dyed, the dye has colored only one of the fibers that form the yarns of the fabric. This differential dyeing creates marl or mixture yarns and results in a characteristic heather effect. Woven fabrics composed of marl or mixture yarns are considered to be woven fabrics of yarns of different colors.

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 “Linen Look” style # 12-C 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 twill woven fabric will be 5515.19.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, other, of yarns of different colors, except blue denim or jacquard weave. The rate of duty will be 12 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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