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NY M85905




August 29, 2006

CLA-2-52:RR:NC:TA:352 M85905

CATEGORY: CLASSIFICATION

TARIFF NO.: 5209.49.0020

Mr. Brett Ian Harris
1200 G Street, NW, Suite 800
Washington, DC 20005

RE: The tariff classification of a 100% cotton jacquard woven mattress ticking fabric from Belgium.

Dear Mr. Harris:

In your letter dated August 22, 2006, on behalf of your client Global Textile Alliance, Inc., you requested a tariff classification ruling.

The submitted sample, designated as style “Karthoum”, is a jacquard woven fabric composed of 100% cotton. Constructed using yarns of different colors, this product contains 32 warp ends per centimeter and 24 filling picks per centimeter. The fabric is characterized by a complex weave that features a diamond pattern. Weighing 255 g/m2, this item will be imported in 224 centimeter widths. The back side of the fabric has been coated with a light application of acrylic plastic to stiffen and stabilize the fabric, however, the coating is not visible to the naked eye. Your correspondence indicates that this fabric will be used as mattress ticking.

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 “Karthoum” 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 woven fabric designated as style “Karthoum” will be 5209.49.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven, of a width exceeding 127 centimeters. The rate of duty will be 8.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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