CLA-2-52:OT:RR:NC:N3:352
Ms. Theresa L. Bennett
John S. James Co.
2702 Azalea Drive
Charleston, SC 29405
RE: The tariff classification of two cotton woven fabrics and one polyester woven fabric, from Germany and China
Dear Ms. Bennett:
In your letter dated March 14, 2012, on behalf of your client ASO LLC, you requested a tariff classification ruling. Three fabric samples were included with your inquiry. Your samples are being returned at your request, less those portions destroyed in testing or retained for file purposes.
Reference #40007001 is a fabric of plain weave construction. CBP Laboratory analysis indicates that it is composed of 61.6% carded cotton yarns and 38.4% textured filament polyester, and is constructed of yarns of different colors. This fabric contains 17.3 single yarns per centimeter in the warp and 10 single yarns per centimeter in the filling, and weighs 164.4 g/m2, with an average yarn number of 17. Your correspondence indicates that this item will be imported in 157.5 centimeter widths and will be used to make adhesive bandages.
Reference #40008005 is a fabric of plain weave construction. CBP Laboratory analysis indicates that it is composed of 100% carded cotton yarns, and is dyed a single uniform color. This fabric contains 13 single yarns per centimeter in the warp and 15.7 single yarns per centimeter in the filling, and weighs 181 g/m2, with an average yarn number of 16. Your correspondence indicates that this item will be imported in 157.5 centimeter widths and will be used to make adhesive bandages.
You indicate that fabrics #40007001 and #40008005 have been impregnated with a water repellent solution. However, this solution is not visible to the naked eye. Note 5 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), defines the scope of heading 5907, under which textile fabrics which are coated, covered, impregnated, or laminated with a substance other than with plastics or rubber are classifiable. Note 5 states in part that heading 5907 does not apply to:
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 purpose of this provision, no account should be taken of any resulting change in color;
Since the coating or impregnation on the instant fabric has been deemed not visible to the naked eye, this fabric is not considered a coated or impregnated textile fabric for the purposes of classification in heading 5907, HTSUS.
Reference #1016 is a fabric of plain weave construction. CBP Laboratory analysis indicates that it is composed of 100% textured polyester filament yarns, constructed of yarns of different colors. This fabric contains 35.5 single yarns per centimeter in the warp and 16.9 single yarns per centimeter in the filling, and weighs 110.7 g/m2. Your correspondence indicates that this item will be imported in 142 centimeter widths and will be used to make adhesive bandages.
The applicable subheading for Reference #40007001 will be 5210.41.4000, HTSUS, 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 not more than 200 g/m2: of yarns of different colors: plain weave: of number 42 or lower number. The rate of duty will be 10% ad valorem.
The applicable subheading for Reference #40008005 will be 5208.32.3090, HTSUS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2: dyed: plain weave, weighing more than 100 g/m2, other: of number 42 or lower number, cheesecloth. The duty rate will be 7% ad valorem.
The applicable subheading for Reference #1016 will be 5407.53.2020, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of textured polyester filaments: of yarns of different colors, weighing not more than 170 g/m2: flat fabrics. The rate of duty will be 12% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Maribeth Dunajski at (646) 733-3045.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division