CLA-2-63:RR:NC:TA:352 E84433

Mr. Gerard F. Brady
Queue Enterprises Inc.
P.O. Box 972
JFK International Airport
Jamaica, NY 11430-0972

RE: The tariff classification of five woven fabrics from Taiwan and Korea.

Dear Mr. Brady:

In your letter dated June 30, 1999, on behalf of your client Raytex Fabrics., Inc., you requested a classification ruling.

Five samples of woven fabric accompanied your request for a ruling. The first, designated as style #RT-1, is a dyed plain woven fabric composed of 81.5% filament polyester and 18.5% filament spandex. It contains 39.8 warp ends per centimeter and 33.1 filling picks per centimeter. It is constructed using 70 denier filament yarns in the warp and a combination of 170 denier and 40 denier yarns in the filling. Weighing 233 g/m2, this product will be imported in 150 centimeter widths.

Style #RT-4 is a dyed plain woven fabric composed of 100% filament nylon. It contains 41.7 single yarns per centimeter in the warp and 26.8 single yarns per centimeter in the filling. This fabric is constructed using 70 denier filament yarns in the warp and 160 denier filament yarns in the filling. Weighing 118 g/m2, this product will be imported in 145 centimeter widths. Your correspondence indicates that this fabric has been coated with polyurethane plastic and with a water repellent finish. However, neither of these coatings is visible to the naked eye.

Style #RT-5 is a jacquard woven fabric composed of 60% cotton and 40% filament polyester. It is constructed with yarns of different colors. This item contains 63 single yarns per centimeter in the warp and 15.7 single yarns per centimeter in the filling. It is manufactured using 150 denier filament yarns in the warp and 7/1 c.c. yarns in the filling. Weighing 430 g/m2, it will be imported in 155 centimeter widths.

Style #RT-6 is a jacquard woven fabric manufactured with yarns of different colors. It is composed of 60% filament polyester and 40% cotton. This fabric contains 78.7 single yarns per centimeter in the warp and 15 single yarns per centimeter in the filling. It is constructed using 150 denier filament yarns in the warp and 10/1 c.c. yarns in the filling. Weighing 407 g/m2, it will be imported in 155 centimeter widths. This product is characterized by a stylized floral motif against a background of geometric shapes.

Style #RT-7 is a dyed plain woven fabric composed of 65% filament polyester and 35% cotton. It contains 43.3 single yarns per centimeter in the warp and 33.5 single yarns per centimeter in the filling. This product is constructed using 150 denier filament yarns in the warp and 21/1 c.c. yarns in the filling. Weighing 137 g/m2, this fabric will be imported in 152 centimeter widths. Based on the data provided, the average yarn number for this fabric has been calculated to be 56 in the metric system.

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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 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;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

Since the coating on Style #RT-4 is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS.

The applicable subheading for the woven fabric designated as style #RT-1 will be 5407.72.0060, Harmonized Tariff Schedule of the United States (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 synthetic filaments, dyed, weighing more than 170 g/m2. The duty rate will be 16 percent ad valorem.

The applicable subheading for the woven fabric designated as style #RT-4 will be 5407.42.0030, Harmonized Tariff Schedule of the United States (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 duty rate will be 16 percent ad valorem.

The applicable subheading for the woven fabric designated as style #RT-5 will be 5211.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The duty rate will be 8.9 percent ad valorem.

The applicable subheading for the woven fabric designated as style #RT-6 will be 5407.83.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, other. The duty rate will be 12.8 percent ad valorem.

The applicable subheading for the woven fabric designated as style #RT-7 will be 5407.82.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, dyed, printcloth. The duty rate will be 16 percent ad valorem.

Style #RT-1 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.

Style #RT-4 falls within textile category designation 620. Based upon international textile trade agreements products of Taiwan and Korea are subject to quota and the requirement of a visa.

Style #RT-5 falls within textile category designation 220. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Style #RT-6 falls within textile category designation 629. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Style #RT-7 falls within textile category designation 626. 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. 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 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division