CLA-2-54:OT:RR:NC:N3:352
Mr. Steven Baillie
Arc’teryx Equipment Inc.
#110-2220 Dollarton Hwy
North Vancouver, British Columbia V7H 3B2
CANADA
RE: The tariff classification of a woven nylon fabric from Japan
Dear Mr. Baillie:
In your letter dated April 15, 2014, you requested a tariff classification ruling. Two samples accompanied your request.
Fabric model #14920 (ST6206TSPDWR) is a lightweight woven fabric. You describe this fabric as 20d x 20d Nylon, Rip stop Taffeta. According to your letter, specification sheet and visual examination of the samples, this fabric is composed of 100% nylon and weighs 46 g/m2. Based on your original submission, subsequent correspondence and telephone conversation, this fabric will be imported into the United States in widths of 59/57 inches (150-145 centimeters) for use in the manufacture of apparel.
Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), 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, HTSUS, 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); …
In your submission you suggest classification as a coated fabric under subheading 5903.20.2500, HTSUS. However, classification under that subheading is precluded because, although your letter states that a polyurethane coating has been applied to this fabric, the coating is not visible to the naked eye. Therefore, this fabric is not considered to be a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile, or as a plastic product of chapter 39.
The applicable subheading for fabric model #14920 (ST6206TSPDWR) will be 5407.42.0030, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404: other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: Dyed, weighing not more than 170 g/m2. The rate of duty will be 14.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Maribeth Dunajski at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division