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NY N009391




May 2, 2007

CLA-2-59:RR:NC:TA:350

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.54.0040; 5512.99.0090; 3921.90.1950

Mr. Charles Sanders
Springs Window Fashions, LLC
7549 Graber Road
Middleton, WI 53562-1096

RE: The tariff classification of four plastics coated textile fabrics, for use in the manufacture of roller shades, from Germany.

Dear Mr. Sanders:

In your letter dated April 4, 2007, you requested a tariff classification ruling. The supplier is JM Technical Textiles, Germany.

The sample identified as pattern "Manhattan Watercolor LF Whisper", is a printed plain woven fabric composed of 100% textured filament polyester fibers. It contains 22.4 single yarns per centimeter in the warp and 17 single yarns per centimeter in the filling. This merchandise weighs 163.80 g/m2 and will be imported in 195-centimeter widths. Your correspondence indicates that this fabric will be used to make roller shades for windows. The product has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye.

The sample identified as pattern "Hampton Linen" is a plain woven fabric composed of 100% staple polyester fibers. It contains 23.5 single yarns per centimeter in the warp and 14 single yarns per centimeter in the filling. This fabric weighs 168 g/m2 and will be imported in 200-centimeter widths. Your correspondence indicates that this fabric will be used to make roller shades for windows. The product has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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 above two fabrics is not visible to the naked eye, these fabrics are not considered to be coated for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.

The sample identified as pattern Manhattan LF – Muslin, consists of a 100% polyester woven fabric that has been visibly coated on both sides with a compact acrylic plastics material.

Finally, we will not be able to provide a ruling on the sample identified as pattern “Elegance-Pearl” because we need additional information. While you state that it has an acrylic coating, you did not indicate on which side. Once side seems to contain a heavy weight coating which does not appear to be acrylic. Please provide full technical specifications for this material including the type of coatings and weight of the coatings vis a vis the weight of the underlying fabric.

The applicable subheading for the fabric, Manhattan Watercolor LF Whisper, will be 5407.54.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, printed, weighing not more than 170 g/m², other. The duty rate will be 14.9 percent.

The applicable subheading for the fabric, Hampton Linen, will be 5512.99.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, other, other, other, other. The duty rate will be 12 percent.

The applicable subheading for fabric Manhatten LF-Muslin, will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 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 Deborah Walsh at 646-733-3044.

Sincerely,

Robert B. Swierupski
Director,

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