NY 854011
JUL 17 1990
CLA-2-54:S:N:N3H:352 854011
Mr. Bill Kaczmarek
Seattle Textile Company
5700 1st Avenue South
Seattle, Washington 98108
RE: The tariff classification of woven fabric from Taiwan and
Korea.
Dear Mr. Kaczmarek:
In your letter dated June 29, l990, you requested a
classification ruling.
You have submitted a sample of a plain woven fabric. Based
on the information received, the fabric is composed of 100% nylon
filament fibers that are colored blue. You indicate that this
item is coated with plastic. The base fabric weighs 194.96 g/m2
and the plastic coating weighs 33.90 g/m2. This product has a
combined weight of 228.86 g/m2 and will be imported in 150
centimeter widths. The fabric is woven with 59 single yarns in
the warp and 39 single yarns in the filling. It is constructed
using 400 denier yarns in both the warp and the filling.
You suggested that the fabric is classifiable in heading
5903, Harmonized Tariff Schedules of the United States (HTS).
This is incorrect. Note 2 to Chapter 59, (HTS), defines the
scope of heading 5903, which covers textile fabrics that are
coated, covered, impregnated or laminated with plastic. Note 2
states 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 chapters 50 to 55, 58 or 60);
for the purpose of this provision, no account should be taken of
any resulting change of color;
Since the plastic coating on this fabric is not visible to the naked
eye, the fabric is not classifiable in heading 5903, HTS.
The applicable subheading for the 100% nylon woven fabric will be
5407.42.0060, 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 filaments of nylon
or other polyamides, dyed. The duty rate will be 17 percent ad
valorem.
The woven fabric falls within textile category designation 620.
Based upon international textile trade agreements, products of Taiwan
and Korea are subject to quota restraints 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport