NY 862932
May 31 1991


CLA-2-54:S:N:N3H:352 862932

TARIFF NO: 5407.41.0030; 5407.42.0030

Ms. Jennie Feng
Fabtex Inc.
14516 S. Garfield Avenue
Paramount, CA 90723

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

Dear Ms. Feng:

In your letter dated April 30, 1991, you requested a tariff classification ruling.

You have submitted five samples of plain woven fabric that are composed of 100% nylon filament yarns. These samples are identified as style nos. 70RC, 159-70RC, 70TWC and 200 U. We assume that these fabrics are not constructed with high tenacity yarns.

Two samples of style no. 70RC were submitted which vary only in color. One of the samples is white while the second has been dyed bright blue. These fabrics are constructed using 70 denier yarns in both the warp and the filling. They contain 43 single yarns per centimeter in the warp and 35 single yarns per centimeter in the filling. The textile components of these fabrics weigh 67.81 g/m2 while the polyurethane coating on one surface of these fabrics weighs 10.17 g/m2. This product has a combined weight of 77.98 g/m2.

Style no. 159-70RC is constructed using 70 denier yarns in both the warp and the filling. It contains 43 single yarns per centimeter in the warp and 35 single yarns per centimeter in the filling. The textile component of this fabric is 67.81 g/m2, and the polyurethane coating on one surface weighs 19.76 g/m2. The combined weight of this merchandise is 87.57 g/m2. This fabric is dyed light blue.

Style no. 70TWC is constructed using 70 denier yarns in both the warp and the filling. It contains 43 single yarns per centimeter in the warp and 35 single yarns per centimeter in the filling. The textile component of this product weighs 67.82 g/m2, and the polyurethane coating on one surface weighs 16.96 g/m2. The combined weight of this fabric is 84.78 g/m2. This merchandise is dyed navy.

Style no. 200 U is constructed using 210 denier yarns in both the warp and the filling. The fabric contains 25 single yarns per centimeter in the warp and 21 single yarns per centimeter in the filling. This merchandise weighs 109 g/m2 and has been treated with a water repellent. The color of this fabric is purple.

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 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 both colors of style no. 70RC and the water repellent treatment on style no. 200 U are not visible to the naked eye, they are not classifiable in heading 5903, HTS. The visibility of the polyurethane coating on styles 159-70RC and 70TWC is a much more difficult determination. The applicable subheading for the white sample of style no. 70RC, will be 5407.41.0030, 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 filaments of nylon or other polyamides, unbleached or bleached, other, weighing not more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

The applicable subheading for the bright blue sample of style no. 70RC and style no. 200 U will be 5407.42.0030, 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 filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

The question of classification for the style nos. 159-70RC and 70TWC are being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. A ruling will be issued to you from that office.

The three samples identified as style nos. 70RC and 200 U, fall within textile category designation 620. Based upon international textile trade agreements, products of Taiwan are subject to quota restrictions and visa requirements.

The designated textile and apparel category 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