CLA-2-54:OT:RR:NC:N3:352
Daniel Rodil
Director of Customs
Hunter Douglas, Inc.
1750 Satellite Boulevard
Suite 100
Buford, GA 30518
RE: The tariff classification of four woven fabrics from Korea
Dear Mr. Rodil:
In your letter dated November 16, 2017, you requested a ruling for the tariff classification for four (4) styles of woven fabrics to be used in the manufacture of window furnishings. The four (4) styles, identified as “Ribbon,” “Magic Duo,” “Eclisse” and “Eclisse Linen” were sent for laboratory analysis.
Style “Ribbon” is a woven fabric characterized by alternating horizontal areas of solid and open-work panels across the fabric. U.S. Customs and Border Protection (CBP) Laboratory analysis indicates that “Ribbon” is a woven fabric composed wholly of polyester filament yarns (of which 92.1 percent is textured filament yarns and 7.9 percent is non-textured filament yarns) of different colors. The fabric weave is other than plain, satin, twill or jacquard and weighs 107.7 g/m2.
Style “Magic Duo” is a woven fabric characterized by alternating horizontal areas of solid and open-work panels across the fabric. CBP Laboratory analysis indicates that “Magic Duo” is a woven fabric composed wholly of polyester yarns of different colors. The fabric is other than plain, twill, satin or jacquard weave construction. The fabric is constructed of 92.6 textured polyester filament yarns and 7.4 percent non-textured polyester filament yarns. This fabric weighs 107.5 g/m2.
Style “Eclisse” is a woven fabric characterized by alternating areas of solid woven panels and sheer open-work panels across the fabric. CBP Laboratory has determined that “Eclisse” is other than plain, twill, satin or jacquard weave construction. The fabric is composed wholly of non-textured polyester filament yarns of different colors and weighs 99.7 g/m2. Additionally, the yarns contain less than 472 twists per meter.
Statistical Note 1 (b) to Chapter 54, Harmonized Tariff Schedule of the United States (HTSUS), defines flat fabrics as: fabrics not containing yarns twisted more than 472 turns per meter.
Style “Eclisse Linen” is a woven fabric characterized by alternating horizontal areas of solid and sheer open-work panels across the fabric. CBP Laboratory has determined that “Eclisse Linen” is other than plain, twill, satin or jacquard weave construction. The woven fabric is composed of non-textured polyester filament yarns (29.2 percent), textured polyester filament yarns (27.6), polyester staple fibers (37.7 percent), and flax/linen (5.5 percent). The fabric is unbleached and weighs 88.9 g/m2.
Note 2 to Chapter 59, HTSUS, 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, HTSUS, 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); … Although you state that all four (4) fabrics have been impregnated on both sides with an acrylic polymer, the coating is not visible to the naked eye. Therefore, the fabrics are not considered to be a coated fabric either for the purposes of classification in headings 5903 or 5907, HTSUS, as a coated fabric of textile, or as a plastic coated textile of chapter 39.
The applicable subheading for “Ribbon” and “Magic Duo” will be 5407.53.2040, 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: Other: Unbleached or bleached: Weighing not more than 170 g/m2. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for “Eclisse” will be 5407.61.9945, 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: Of yarns of different colors: Weighing more than 170 g/m2. The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for “Eclisse Linen” will be 5407.91.2090, HTSUS, which provides for Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: Other woven fabrics: Unbleached or bleached: Other: Other: Other. The rate of duty will be 14.9 percent 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 https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Nicole Rosso via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division