CLA-2-54:RR:NC:TA:352 D81862
Mr. Thomas A. Penksa
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202
RE: The tariff classification of 4 knit and woven fabrics from
the United Kingdom and Italy.
Dear Mr. Penksa:
In your letter dated August 24, 1998, on behalf of your
client Louver-Lite (Canada) Limited, you requested a tariff
classification ruling.
You have submitted 4 fabrics which will be used in the
manufacture of roller shades. The first, designated as style
Satin, is a plain woven fabric composed of 100% textured filament
polyester. It contains 28 ends per centimeter and 13.4 filling
picks per centimeter. This product has been dyed a single
uniform color and will be imported in 183 centimeter widths. The
fabric has been coated with polyvinyl chloride plastic but this
coating is not visible to the naked eye. The total weight of the
fabric including the weight of the plastic coating is 150 g/m2
and the weight of the plastic that has been applied is said to be
30 g/m2.
Style Lace is a stitch-bonded fabric composed of 100%
filament polyester. This product has been printed and features a
floral motif. Weighing 200 g/m2, this product will be imported
in 183 centimeter widths. This item has been coated with
polyvinyl chloride plastic which has stiffened the fabric,
however, this application of plastic is not visible to the naked
eye.
Style Ethan SPC is a 5X1 irregular satin woven fabric
composed of 100% filament polyester. It contains 88 warp ends
per centimeter and 25 filling picks per centimeter. Although the
fabric is stated to be dyed, an examination of the sample
indicates that this product has been printed. This product has
been coated with polyvinyl chloride plastic which is visible to
the naked eye only on the side which has not been printed.
Weighing 120 g/m2, this item will be imported in 183 centimeter
widths. The weight of the coating on this product is said to be
10 g/m2.
Style Contex SPC is a plain woven fabric made of 100% glass
fiber. It has been manufactured from twisted filament yarns and
contains 43 warp ends per inch and 18 filling picks per inch.
Weighing 275 g/m2, this product will be imported in 183
centimeter widths. A heavy coating of polyvinyl chloride has
been applied to one side completely covering and obscuring the
weave pattern on that side. The plastic coating weighs 115
g/m2. It appears that this product will be offered for sale both
in colored and uncolored versions.
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);
The plastic coating on style Satin is not visible to the naked
eye and therefore by operation of Note 2 to chapter 59, this
fabric is not considered a textile fabric that has been coated
with plastic for the purposes of the Harmonized Tariff Schedules.
Similarly, Style Lace is not considered coated with plastic for
tariff purposes since the plastic coating or impregnation is not
visible to the naked eye. Style Ethan SPC is visibly coated on
one side with plastic and is therefore within the scope of
heading 5903, HTS.
Note 2 to Chapter 59 does not apply to style Contex SPC
since this product is a woven fabric of glass fiber. Glass fiber
is not considered a textile, since it does not meet the
definition of man-made fibers in Note 1 to Chapter 54. This note
requires that man-made fibers be organic polymers. Since glass
fiber is an inorganic substance, it cannot be considered a man-made fiber and therefore Note 2 to Chapter 59 does not apply to
the determination of the classification of a combination of glass
fiber and plastic. Since the glass fiber imparts strength and
durability as well as predominating by weight and value over the
plastic portion of this product, the essential character of this
fabric is imparted by the glass fiber.
The applicable subheading for the fabric designated as style
Satin will be 5407.52.2020, 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 textured polyester filaments, dyed,
other, weighing not more than 170 g/m2, flat fabrics. The rate
of duty will be 16.2 percent ad valorem.
The applicable subheading for the stitch-bonded knit fabric
designated as style Lace will be 6002.43.0020, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
knitted or crocheted fabrics, other fabrics, warp knit (including
those made on gallon knitting machines), of man-made fibers,
other, stitch-bonded goods. The rate of duty will be 12.4
percent ad valorem.
The applicable subheading for the woven fabric designated as
style Ethan SPC will be 5903.10.2500, Harmonized Tariff Schedule
of the United States (HTS), which provides for textiles fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902, with polyvinyl chloride, of man-made
fibers, other, other. The rate of duty will be 8.1 percent ad
valorem.
The applicable subheading for the glass fiber woven fabric
designated as style Contex SPC when not colored will be
7019.59.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for glass fibers (including glass wool)
and articles thereof (for example, yarn, woven fabrics), other
woven fabrics, other, not colored, other. The rate of duty will
be 7.9 percent ad valorem.
The applicable subheading for the glass fiber woven fabric
designated as style Contex SPC when colored will be 7019.59.9000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for glass fibers (including glass wool) and articles
thereof (for example, yarn, woven fabrics), other woven fabrics,
other, colored, other. The rate of duty will be 9.5 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 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division