CLA-2-52:S:N:N6:352 885652
Mr. Steve Liptak
Inter-Maritime Forwarding Co. Inc.
156 Williams Street
New York, NY 10038
RE: The tariff classification of a cotton/nylon blend twill woven fabric
from Germany.
Dear Mr. Liptak:
In your letter dated May 3, 1993, on behalf of your client Rik Textile
Corp, you requested a tariff classification ruling.
The submitted sample, designated as style 4089, is a 2X1 twill woven
fabric composed of approximately 56% cotton and 44% filament nylon. It
contains 57 single yarns per centimeter in the warp and 39 single yarns per
centimeter in the filling. The fabric is constructed using 68/1 nm yarns in
the warp and 156 decitex yarns in the filling. Weighing 150 g/m2, this
material has been manufactured using yarns of different colors. It will be
imported in 148/150 centimeter widths. Your correspondence indicates that
the fabric has been coated with a polyurethane coating which constitutes
approximately 5% of the total weight of the product.
Note 2 to Chapter 59 of the Harmonized Tariff Schedules of the United
States (HTS) defines the scope of heading 5903, HTS, which provides for
textile fabrics which are coated, covered, impregnated or laminated with
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 purpose of this provision, no account should be
taken of any resulting change of color;
Since the polyurethane coating is not visible to the naked eye, this fabric
does not fall within the scope of heading 5903, HTS.
The applicable subheading for the twill woven fabric will be
5210.42.0000, HTS, which provides for woven fabrics of cotton, containing
less than 85 percent by weight of cotton, mixed mainly or solely with man-
made fibers, weighing not more than 200 g/m2, of yarns of different colors,
3-thread or 4-thread twill, including cross twill. The rate of duty will be
11.1 percent ad valorem.
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