CLA-2-54:S:N:N6:352 807456

Ms. Rosemary R. Downs
Frederick Richards, Inc.
P. O. Box 1267
Charleston, SC 29402

RE: The tariff classification of polyester woven fabric from Taiwan.

Dear Ms. Downs:

In your letter dated February 21, 1995, and received in this office on March 3, 1995, on behalf of your client you requested a classification ruling. The submitted sample is composed of 100% textured filament polyester. This plain woven fabric has been dyed a single uniform color. It is coated with polyurethane that weighs 40.7 g/m2. The weight of the fabric is 196.6 g/m2. This textile product has a combined weight of 237.3 g/m2. Your letter of inquiry states that this merchandise will be used to manufactured various types of outdoor equipment covers.

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. 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 plastics material (compact or cellular), other than:

(1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color;

Since the polyurethane coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for the polyester woven fabric will be 5407.52.2060, HTS, 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 textured polyester filaments, dyed, other, weighing more than 170 g/m2. The duty rate will be 16.8 percent ad valorem.

This fabric falls within textile category designation 620. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport