CLA-2-54:RR:NC:TA:362 J84404
Mr. Steve R. Jones
UPS Supply Chain Solutions
538-J North Regional Street
P.O. Box 35076
Greensboro, NC 27425-5076
RE: The tariff classification of two man-made fiber jacquard woven fabrics of yarns of different colors from Taiwan.
Dear Mr. Jones:
In your letter dated May 9, 2003, on behalf of your client Burlington Industries, you requested a classification ruling.
Two samples of woven fabric accompanied your request for a ruling. The first, designated as style “Sonoma”, is a jacquard woven fabric composed of 80% filament rayon and 20% filament polypropylene. Constructed with yarns of different colors, this product is characterized by an intricate woven design featuring both geometric and amorphous shapes. Weighing 211 g/m2, it is presumed that this product will be imported in widths exceeding 30 centimeters. Your correspondence indicates that this fabric has been coated with acrylic plastic, however, the plastic coating is not visible to the naked eye.
Style “Cornerstone” is a jacquard woven fabric composed of 64% filament polyester and 36% filament polypropylene. It is constructed with yarns of different colors and is characterized by an elaborate woven design featuring a stylized floral motif. Weighing 188 g/m2, it is presumed that this product will be imported in widths exceeding 30 centimeters. Your correspondence indicates that the back of this fabric has been coated with an acrylic plastic, however, the plastic coating is not visible to the naked eye.
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 or impregnation on the fabrics designated as styles “Sonoma” and “Cornerstone” is not visible to the naked eye , 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 fabric designated as style “Sonoma” will be 5408.33.9010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405, other woven fabrics, of yarns of different colors, other, other, mixed mainly or solely with synthetic filaments or metalized yarn. The duty rate will be 12.5 percent ad valorem.
The applicable subheading for the fabric designated as style “Cornerstone” will be 5407.73.2060, 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, of yarns of different colors, other, weighing more than 170 g/m2. The duty rate will be 9.4 percent ad valorem.
The fabric designated as style “Sonoma” falls within textile category designation 618. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The fabric designated as style “Cornerstone” 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.
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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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