United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N013369 - NY N013428 > NY N013405

Previous Ruling Next Ruling
NY N013405




July 26, 2007

CLA-2-58:RR:NC:TA:350

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.71.0060; 5806.32.2000; 5907.00.6000

Thomas A. Penksa
Willson International Inc.
250 Cooper Avenue, Suite 102
P.O. Box 390
Tonawanda, NY 14150-0390

RE: The tariff classification of two woven fabrics, for use in the manufacture of window shades and blinds, from Italy, Taiwan and the United Kingdom

Dear Mr. Penksa:

In your letter dated June 19, 2007, which was a follow-up to an earlier inquiry where we requested additional information, you requested a classification ruling. This request is on behalf of your client, Louver-Lite (Canada) Limited.

You provided two representative samples, which were identified as Aura Calypso and Madison.

The first submitted sample is identified as pattern “Aura Calypso”. It is composed of 69% filament textured polyester and 31% filament textured polypropylene fibers. The fabric is a bleached jacquard woven. It contains 35 single yarns per centimeter in the warp and 11 single yarns per centimeter in the filling. This merchandise weighs 215 g/m2 and will be imported in 205 centimeter, 89 millimeter, and 127 millimeter widths. The product has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye. In a bench test of the sample submitted it appears the edges are fast.

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 fabric, Aura, is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.

The second submitted sample is identified as pattern “Madison”. It is stated to be composed of 100% polyester and is of a plain woven construction. The face of the fabric appears to be brushed and printed with a patterned roller. The back of the fabric has been visibly coated with an acrylic flock.

The applicable subheading for the fabric Aura Calypso, in 205 cm widths, will be 5407.71.0060, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics containing 85 percent or more by weight of synthetic filaments, unbleached or bleached, weighing more than 170 g/m2. The duty rate will be 14.9 percent.

The applicable subheading for the fabric Aura Calypso, in both the 89 mm and the 127 mm widths, will be 5806.32.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for narrow woven fabricsof man-made fibers; other than ribbons. The duty rate will be 6 percent ad valorem.

The applicable subheading for the fabric Madison, in the 145 cm, 89 mm, and 127 mm widths, will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics otherwise impregnated, coated or coveredof man-made fibers. The duty rate will be free.

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,

Previous Ruling Next Ruling

See also: