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NY 856492

OCT 05 1990

CLA-2-54:S:N:N3H:352 856492


TARIFF NO.: 5407.42.0030

Mr. Walter T. Brown
Toyomenka (America) Inc.
1285 Avenue of The Americas
New York, NY 10019

RE: The tariff classification of woven fabric composed of 100% nylon from Japan.

Dear Mr. Brown:

In your letter dated September 18, 1990, you requested a classification ruling.

The submitted sample is a plain woven fabric composed of 100% nylon filament fibers. This product is colored turquoise and has been coated with acrylic. It is constructed using 70 denier yarns in the warp and the filling. The merchandise contains 48.8 single yarns per centimeter in the warp and 33.5 single yarns per centimeter in the filling. The fabric weighs 72 g/m2 and will be imported in rolls measuring 110 centimeters in width.

Note 2 to Chapter 59, Harmonized Tariff Schedules of the United States (HTS), defines the coverage of heading 5903, under which textile fabrics which are coated, covered, impregnated, or laminated are classifiable. 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 weight 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 chapter 50 to 55, 58 or 60); for the purpose of this provision no account should be taken of any resulting change or color;

Since the acrylic coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for the woven fabric coated with acrylic will be 5407.42.0030, 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, weighing not more than 170 g/m2. The duty rate will be 17 percent ad valorem.

This woven fabric falls within textile category designation 620. Based upon international textile trade agreements, products of Japan 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.


Jean F. Maguire
Area Director

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