CLA-2-54:OT:RR:NC:N3:352
Patricia M. Choo
Itochu International Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of two polyester triaxial woven fabrics from Japan
Dear Ms. Choo:
In your letter dated June 4, 2012, you requested a tariff classification ruling. Two samples were provided.
Item # SA-5101 is a triaxial fabric, woven of filament yarns. Triaxial woven fabric is constructed using three sets of yarns which intersect and interlace with each other at 60-degree angles; two yarn sets are warp and the other set is filling. Although your letter states that this fabric is composed of polyethylene terephthalate (PET), CBP laboratory analysis indicates that this fabric is composed wholly of non-textured polyester filament. Analysis also states that this item is a dyed, woven, openwork fabric of other than plain, twill or satin weave construction, weighs 109.6 g/m2, and has an application of a polyamide-type plastic material. However, the coating is not visible to the naked eye except for a change of color. Your correspondence indicates that this fabric will be imported in 100 cm widths, and will be used as reinforcement for composite materials.
Item # SK-504 is a triaxial fabric, woven of filament yarns. Although your letter states that this fabric is composed of polyethylene terephthalate (PET), CBP laboratory analysis indicates that this fabric is composed wholly of non-textured polyester filament. Analysis also states that this item is a dyed, woven, openwork fabric of other than plain, twill or satin weave construction, weighs 221.5 g/m2, and has an application of a polyamide-type plastic material. However, the coating is not visible to the naked eye except for a change of color. Your correspondence indicates that this fabric will be imported in 137 cm widths, and will be used as reinforcement for composite materials.
The applicable subheading for triaxial woven fabric # SA-5101 will be 5407.61.9925, Harmonized Tariff Schedule of the United States (HTSUS), 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 polyester filaments: containing 85 percent or more by weight of non-textured polyester filaments: other: other, dyed: weighing not more than 170 g/m2: flat fabrics. The rate of duty will be 14.9% ad valorem.
The applicable subheading for triaxial woven fabric # SK-504 will be 5407.61.9935, HTSUS, 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 polyester filaments: containing 85 percent or more by weight of non-textured polyester filaments: other: other, dyed: weighing more than 170 g/m2. The rate of duty will be 14.9% 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