CLA-2-58:S:N:N6:351 801711
Mr. Matthew Chang
ITOCHU International Trading
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of woven pile and knitted automotive upholstery fabrics from Japan.
Dear Mr. Chang:
In your letter dated August 29, 1994, you requested a classification ruling.
You have submitted three sample swatches of fabrics used in the United States in the manufacture of automobile seat covers, as follows: type "Lunaire", type "Zouk", and type "Modena." Type "Lunaire" is a 100% man-made fiber, jacquard woven cut weft pile fabric consisting of filament and spun polyester yarns, except for 23.8% filament spandex (by weight) in the warp. The "Lunaire" fabric's yarns are of different colors, and the fabric is coated on the back side with a modacrylic polymer.
The "Modena" and "Zouk" fabrics are of circular jersey-type weft knit construction. Both fabrics are made of 100% polyester and piece dyed. Regarding the qualities "Zouk" and "Modena", Mr. John McManus of your office has clarified, in a phone conversation with National Import Specialist George Barth on September 15, 1994, that the acrylic plastic coating substance has been applied to one surface of the quality "Zouk" and that the phosphoric esters compound has been applied to both surfaces of the quality "Modena." The phosphoric compound is in essence a flame retardant substance and is not visible to the naked eye. The "Zouk" knit fabric has a light coating of an acrylic plastic resin applied to one surface that is visible to the naked eye. You give the weight of this material as 420 grams per square meter, which we assume includes the weight of the plastic, but you do not furnish the respective weights of the fabric to plastic. From visual observation, the acrylic is well under 70 percent of the total weight of the material. All three fabrics, which weigh between 420 and 495.5 grams per square meter and measure between 1.4 and 1.5 meters in width, will be imported in the piece.
The applicable subheading for the "Lunaire" fabric will be 5801.33.0000,
2
Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806; of man-made fibers; other weft pile fabrics. The duty rate will be 19.5 percent ad valorem.
The "Zouk" fabric will be classifiable under the provision for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902; other; of man-made fibers; other; other, in subheading 5903.90.2500, HTS. The rate of duty will be 8.5 percent ad valorem.
The "Modena" fabric will be classifiable under the provision for other knitted or crocheted fabrics, other, of man-made fibers, other, in subheading 6002.93.0080, HTS. The rate of duty will be 14 percent ad valorem.
The three fabrics - "Lunaire", "Zouk" and Modena" - fall within textile category designations 224, 229 and 222, respectively. Based upon international textile trade agreements, products of Japan are subject to 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