CLA-2-55:RR:NC:TA:352 L84749

Mr. Martin W. Dooley
Multimodal International, Ltd.
2100 East Devon Avenue, Suite C
Elk Grove Village, IL 60007

RE: The tariff classification of unbleached 100% polyester plain woven fabric from Japan.

Dear Mr. Dooley:

In your letter dated May 6, 2005, on behalf of your client Toyota Tsusho America, Inc., you requested a tariff classification ruling.

The submitted sample, designated as “Ester Sailing Cloth”, is an unbleached plain woven fabric composed of 100% staple polyester. It contains 19.29 single yarns per centimeter in the warp and 16.54 single yarns per centimeter in the filling. This product is constructed using 10/1 c.c. polyester staple yarns in both the warp and the filling. Weighing approximately 250 g/m2, this item will be imported in 100 centimeter widths. Based on the data provided and our examination of the sample, the average yarn number for this fabric has been calculated to be 14 in the metric system. Your correspondence indicates that this product will be used in the manufacture of automobile airbags.

The applicable subheading for the plain woven fabric will be 5512.11.0027, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, containing 85 percent or more by weight of polyester staple fibers, unbleached or bleached, sheeting, other. The rate of duty will be 12 percent ad valorem.

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