CLA-2-54:S:N:N6:352 806319
Mr. Marcus Salvemini
AT USA Paragliding Sport
4204 Ste. F
Sorrento Valley Blvd.
San Diego, CA 92121
RE: The tariff classification of woven fabric from South Africa.
Dear Mr. Salvemini:
In your letter received in this office on January 24, 1995,
you requested a classification ruling.
The submitted sample is identified as paragliding fabric,
style no. LCN066 OLKS. It is composed of 100% filament nylon
that has been coated with a blend of polyurethane and silicone
elastomer. Based on the information you provided, this fabric is
manufactured using high tenacity yarns of 60.4 centinewtons per
tex. It is constructed using 33 decitex yarns in both the warp
and filling. This plain weave fabric has been dyed a single
uniform color and it weighs 48 g/m2. It will be imported in 150
centimeter widths.
Your letter of inquiry suggest that this product would be
classified as aircraft parts. However, this is not correct.
Woven fabrics are considered to be textile material and are not
classifiable as parts. Chapter 54 covers the classification of
woven fabrics of man-made filaments. Therefore, this textile
product meets the requirements for classification in Chapter 54.
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 blend of polyurethane and silicone coating on this
fabric is not visible to the naked eye, it is not classifiable in
heading 5903, HTS.
The applicable subheading for the high tenacity nylon woven
fabric will be 5407.10.0090, HTS, which provides for woven
fabrics of synthetic filament yarn, including woven fabrics
obtained from heading 5404, woven fabrics obtained from high
tenacity yarn of nylon or other polyamides or of polyester,
other. The duty rate will be 16.7 percent ad valorem.
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