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NY N022555




February 20, 2008

CLA-2-67:OT:RR:NC:TA:348

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.61.9945; 6006.31.0040

Randolph Loew
Satesa Corp
154 West Forest Avenue
Englewood, NJ 07631

RE: The tariff classification of polyester bleached knit fabric of double knit construction from China and polyester/carbon woven fabric from Taiwan

Dear Mr. Loew:

In your letter dated January 23, 2008, you requested a tariff classification ruling.

You submitted two samples. The first sample, Style MCXWF5505JG, is a plain woven fabric composed of 98% non-textured filament polyester and 2% carbon fiber. It has been constructed from yarns of different colors. While the polyester fiber has been bleached, the carbon fiber retains its natural brown-black color. The carbon fiber yarns have been weaved with the polyester yarns creating a checker board like appearance. Weighing 100 g/m2, this product will be imported in 152 centimeter widths. Your correspondence indicates that this product will be used to manufacture protective clothing for the electrostatic painting industry.

The second sample Style S/1919 is a bleached weft knit fabric of interlock construction manufactured in China. This item is composed of 100% polyester filament yarns. Weighing 165 g/m2, it will be imported in 157 centimeters widths. Your correspondence indicates that this product will be used to manufacturer covers for robotic spray paint arms. The covers will protect the arms from overspray. The fabric has been coated with a polyurethane film; however, it 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;

Since the plastic coating on the fabric, S/1919, 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.

Your letter of inquiry states that it is your opinion that both fabrics should be classified under the provision for fabrics specified in note 9 to section XI in subheading 5407.30 and 5903.20, Harmonized Tariff Schedule of United States (HTSUS). We disagree with your proposed classification. Classification in this provision is not possible since the construction of the fabric does not conform to the requirements sets forth in note 9 to section XI. Note 9 to Section XI requires that the product consist of layers of parallel textile yarns superimposed on each other at acute or right angles and further requires that the yarns be bonded at the intersections by adhesive or thermal bonding. The yarns that form both fabrics are neither superimposed at right or acute angles nor are they bonded by thermal or adhesive bonding. Consequently, this product cannot be classified in subheading 5407.30, HTSUS, as you suggest.

The applicable subheading for MCXWF5505JG will be 5407.61.9945, 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 polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, of yarns of different colors, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 14.9%.

The applicable subheading for the double knit fabric designated as style S/1919, will be 6006.31.0040, HTSUS, which provides for other knitted or crocheted fabrics, of synthetic fibers, unbleached or bleached, of double knit or interlock construction, of polyester. The duty rate will be 10%.

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 the World Wide Web at http://www.usitc.gov/tata/hts/.

Style S/1919 falls within textile category 222. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,

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