CLA-2-52:RR:NC:TA:352 I86520
Mr. Frank Testa
Frank Testa Inc.
Cargo Building 80
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of two 100% cotton plain woven printed fabrics from Turkey.
Dear Mr. Testa:
In your letter dated September 25, 2002, on behalf of your client Hi Fashion Fabrics Inc., you requested a classification ruling.
Two samples of woven fabric accompanied your request for a ruling. The first, designated as style ALDO 1, is a printed plain woven fabric composed of 100% cotton. It is characterized by having been printed with a foam polyurethane plastic creating a stylized floral motif by depositing foam plastic on certain areas of the fabric producing the design. In addition, parts of the fabric have been eliminated creating perforations in the fabric that enhance the printed plastic design. This fabric contains 54 single yarns per centimeter in the warp and 28 single yarns per centimeter in the filling. It has been manufactured using 40/1 c.c. yarns in both the warp and the filling. Weighing 130 g/m2, this product will be imported in 151 centimeter widths. Based on the data provided, the average yarn number for this product has been calculated to be 63 in the metric system. Style ALDO 2 is identical in construction, average yarn number and fiber content and varies only in the design that has been printed. This fabric also features a stylized floral motif however the conformation of the flowers and leaves is somewhat different than the previously described fabric.
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 plastic coating on these products partially covers the surface and creates a design from the coating, these fabrics 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 two plain woven fabrics designated as styles ALDO 1 and ALDO 2 will be 5208.52.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2, printed, plain weave, weighing more than 100 g/m2, other, of numbers 43 to 68, poplin or broadcloth. The duty rate will be 11.4 percent ad valorem.
Both fabrics fall within textile category designation 314. Based upon international textile trade agreements products of Turkey are subject to quota and the requirement of a visa.
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