Mr. Matthew Chang
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017
RE: The tariff classification of polyester woven fabric from Taiwan.
Dear Mr. Chang:
In your letter dated April 9, 1993, you requested a tariff
The submitted sample is a 2x1 twill woven fabric that is composed of
100% textured filament polyester. The fabric has been dyed a single uniform
color. It contains 70 single yarns per centimeter in the warp and 47 single
yarns per centimeter in the filling. The merchandise is constructed using 50
denier yarns in the warp and 150 denier yarns in the filling. It has been
coated with an acrylic resin on one side. The coating accounts for 3% of the
total weight of this product. The combined weight of this fabric is 138
g/m2. Your correspondence indicates you believe that the coating can be seen
with the naked eye.
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. 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 plastics material (compact or cellular), other than:
(1) Fabrics in which the impregnation coating or covering cannot
be seen with the naked eye (usually chapter 50 to 55, 58 or 60);
for the purpose of this provision, no account should be taken of
any resulting change in color;
Although you state that the acrylic coating is visible to the naked eye, we
cannot agree with this conclusion. The plastic does not obscure the weave
pattern nor is it visible in the yarn interstices. Since the acrylic resin
coating on this fabric is not visible to the naked eye, it is not
classifiable in heading 5903, HTS.
The applicable subheading for this polyester fabric will be
5407.52.2040, 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, other.
The rate of duty will be 17 percent ad valorem.
This woven textile product falls within textile category designation
619. Based upon international textile trade agreements, products of Taiwan
are subject to quota restrictions and visa requirements.
The designated textile and apparel category may be subdivided into
parts. If so, visa and quota requirements applicable to the subject
merchandise may be affected. Since part categories are the result of
international bilateral agreements which are subject to frequent
renegotiations and changes, to obtain the most current information
available, we suggest that you check, close to the time of shipment, the
Status Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U. S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Jean F. Maguire
New York Seaport