CLA-2-60:RR:NC:TA:352 I84963
Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of five man-made and man-made/cotton blend woven and knit fabrics from China, Korea or Canada.
Dear Mr. Morgan:
In your letter dated August 2, 2002, on behalf of your client J. Ennis Fabrics Ltd., you requested a classification ruling.
Five samples of knit, woven and laminated fabrics accompanied your request for a ruling. The first, designated as style “Kodiak”, is a dyed 2 bar warp knit fabric composed of 100% polyester. Laboratory analysis indicates that the technical back of this fabric has been uniformly covered with rayon textile flock. Weighing approximately 278.8 g/m2, this product will be imported in 142 centimeter widths. Your correspondence indicates that this item was manufactured in Korea.
Laboratory analysis of style “Uganda” indicates that it is a jacquard woven fabric composed of 51% filament polyester and 49% cotton. Containing yarns of different colors, this product is manufactured with 52.5 single yarns per centimeter in the warp and 17.3 single yarns per centimeter in the filling. It is constructed using 150 denier filament polyester yarns in the warp and 8/1 c.c. cotton yarns in the filling. Weighing 286.8 g/m2, this fabric will be imported in 140 centimeter widths. Your letter indicates that this item will be produced in Canada.
Laboratory analysis of style “Vintage” indicates that this item is a dyed 2 bar warp knit fabric composed of 100% polyester. The fabric has been brushed on the technical face and has been coated with an application of acrylic plastic on the technical back of the fabric. Weighing approximately 195 g/m2, this product will be imported in 152 centimeter widths. The acrylic coating that has been applied to one side of the fabric is not visible to the naked eye except by a change in color. This product will be produced in Korea.
Laboratory analysis of style “Progression” indicates that it is a dyed 2 bar warp knit fabric that is composed of 57.2% polyester and 42.8% nylon. It has been brushed on one side and has been coated with acrylic on the opposite side. The acrylic coating is not visible to the naked eye except by a change in color. Weighing approximately 262 g/m2, this product will be imported in 152 centimeter widths. This item will be produced in Korea.
Laboratory analysis of style “Irresistible” indicates that it is a laminated fabric consisting of a woven face fabric assembled in layers with a knit backing fabric. The face fabric is a satin woven fabric composed of 53.7% staple polyester and 46.3% filament polyester. It has been heavily brushed on the exposed surface by a buffing or sanding process that has broken the fiber in some of the yarns creating a dense fibrous surface. The buffing process has resulted in a portion of the yarns being transformed into yarns composed of staple fibers. The face fabric contains 73.5 single yarns per centimeter in the warp and 35.5 single yarns per centimeter in the filling. It weighs 141.7 g/m2 and has been constructed with yarns of different colors. The face fabric has been laminated to the backing fabric by means of an acrylic plastic adhesive that is not visible to the naked eye in cross section. The backing fabric is a dyed weft knit fabric of interlock construction that weighs approximately 70 g/m2. The combined weight of the laminated fabric including the weight of the adhesive is 224.3 g/m2. Based on weight, value and function, it is the brushed woven face fabric that imparts this composite fabric with its essential character. This product will be manufactured in China.
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);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the coating on styles “Progression”, “Vintage” and “Irresistible” are not visible to the naked eye except for a change in color, they are not considered coated fabrics either for the purposes of classification in heading 5903, HTS, as coated fabrics of textile nor as plastic products of chapter 39.
The applicable subheading for the flocked fabric designated as style “Kodiak” will be 5907.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like, other, of man-made fibers. The duty rate will be 0.6 percent ad valorem.
The applicable subheading for the jacquard woven fabric designated as style “Uganda” 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 9.4 percent ad valorem.
The applicable subheading for the warp knit fabrics designated as styles “Vintage” and “Progression” will be 6005.32.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004, of synthetic fibers, dyed, other. The duty rate will be 10.4 percent ad valorem.
The applicable subheading for the laminated fabric designated as style “Irresistible” will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The duty rate will be 12.5 percent ad valorem.
The fabric designated as style “Irresistible” falls within textile category designation 628. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The other four styles are not subject to either quota restraints or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.
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 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division