CLA-2-52:RR:NC:TA:352 K86306
Mr. Ricky Lam
Paul Chiu Co., Inc.
267 Fifth Avenue
New York, NY 10016
RE: The tariff classification of a polyester woven chenille fabric and a cotton/polyester blend jacquard woven fabric from China.
Dear Mr. Lam:
In your letter dated May 24, 2004 you requested a classification ruling.
Two samples of woven fabric accompanied your request for a ruling. The first, designated as style “Sofa Fabric”, is a jacquard woven fabric composed of 52% cotton and 48% polyester. It has been constructed using yarns of different colors. This product is characterized by an elaborate woven design featuring a floral motif. Weighing 352 g/m2, this item will be imported in 148 centimeter widths. The back side of this fabric has been coated with an application of acrylic plastic, however the plastic coating is not visible to the naked eye.
Style “Chenille” CH-013 is a woven chenille fabric composed of 100% polyester. It is constructed with yarns of different colors and features chenille yarns in the filling direction. Weighing 452 g/m2, this product will be imported in 137 centimeter widths. It has been coated on one side with an application of acrylic plastic that is visible to 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. 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);
(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);
Since the plastic coating on the fabric designated as style “Sofa Fabric” is not visible to the naked eye except for a change of color, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.
Note 1 to chapter 59 states:
Except where the context otherwise requires, for the purposes of this chapter the expression “textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted or crocheted fabrics of headings 6002 to 6006.
Since the fabric designated as style ”Chenille” CH-013 is classifiable as a chenille fabric in heading 5801, HTS, it cannot be considered a “textile fabric” for the purposes of chapter 59 and cannot be classified in the provision for textile fabrics coated, covered impregnated or laminated with plastics in heading 5903. Consequently it remains classifiable in heading 5801.
The applicable subheading for the jacquard woven fabric designated as style “Sofa fabric” will be 5211.49.0020, Harmonized Tariff Schedule of the United States (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 more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the chenille woven fabric designated as style “Chenille” CH-013 will be 5801.36.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, chenille fabrics, with chenille yarns on one side only. The duty rate will be 9.8 percent ad valorem.
The jacquard woven fabric designated as style “Sofa Fabric” falls within textile category designation 220. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The chenille woven fabric designated as style “Chenille” CH-013 falls within textile category designation 224. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
The information given you by your supplier regarding the quota status of products they produce is not a reliable barometer for determining the quota and visa status of fabric. The quota and visa status of a textile fabric may only be ascertained by properly classifying the product and noting the associated textile category number which derives from such classification. As noted above it is tantamount to impossible to determine the quota and visa status of a fabric by applying generalizations.
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 646-733-3045.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division