CLA-2-54:RR:NC:TA:352 G88602

Mr. Steve Burkhart
International Service Group, Inc.
1571 Grandview Drive
South San Francisco, CA 94080

RE: The tariff classification of a polyester/spandex blend dyed twill woven fabric from Switzerland.

Dear Mr. Burkhart:

In your letter dated March 26, 2001, on behalf of your client Mountain HardWear, Inc., you requested a tariff classification ruling.

The submitted fabric, designated as style #61231, is a dyed twill woven fabric composed of 93% textured filament polyester and 7% filament spandex. It contains 67.5 warp ends per centimeter and 34.6 filling picks per centimeter. Weighing 205 g/m2, this fabric will be imported in 146 centimeter widths. Your correspondence indicates that this product has been impregnated with a fluorocarbon compound to increase the fabric’s water resistant properties, however this impregnation is not visible to the naked eye.

The applicable subheading for the dyed twill woven fabric will be 5407.52.2060, 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 more than 170 g/m2. The rate of duty will be 15.5 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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division