United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0863314 - NY 0863469 > NY 0863344

Previous Ruling Next Ruling

NY 863344

JUN 14 1991

CLA-2-54:S:N:N3H:352 863344


TARIFF NO.: 5407.42.0060

Mr. Leonard Roos
Silverman Products and Textiles, Inc.
205 West 39th Street
New York, New York 10018-3102

RE: The tariff classification of a fabric composed of satin woven strips which have been folded and glued before being woven together and then laminated to a woven backing. This merchandise will be produced in Taiwan.

Dear Mr. Roos:

In your letter dated May 10, 1991, you requested a classification ruling.

The submitted sample is a laminated fabric composed of a face fabric glued to a woven backing fabric. The face fabric is constructed by laminating a dyed 100% filament nylon satin fabric to a plain woven fabric composed of 65% staple polyester and 35% staple rayon. The laminated fabric is then cut into strips. The individual strips are folded and glued and then plain woven into the face fabric. Your correspondence indicates that the filament nylon in the fabric represents 59% of the face fabric while 23% is staple polyester, 12% is staple rayon with the remaining 6% composed of the laminating adhesive. The backing fabric is composed of 65% staple polyester and 35% staple rayon. The fabric as a whole weighs 1189 g/m2 and will be imported in 76.2 inch widths.

Since there is no plastic showing in the cross section between the face fabric and the backing, the Explanatory Notes to heading 5903, Harmonized Tariff Schedule of the United States (HTS), exclude this product from being considered a laminated fabric for the purposes of heading 5903, HTS. The General Explanatory Notes to Section XI state in part that:

In the case of products (other than those of heading 58.11) consisting of two or more textile fabrics of different composition assembled in layers by sewing, gumming, etc., classification is determined in accordance with Interpretive Rule 3.

Since this product is a fabric assembled in layers and cannot be considered a laminated fabric within the scope of heading 5903, HTS, classification is controlled by the application of Interpretive Rule 3 which provides that in the case of a composite good made up of different components, classification is based on the component which gives the product its essential character.

In view of the fact that the face fabric of this product represents the greater bulk, weight and value of this item and the face fabric will provide the outer surface of whatever is made from this fabric, it is obvious that it is the face fabric which provides this item with its essential character. Furthermore, since the dyed nylon filament fabric is greater in weight, bulk, value and represents the functionally significant portion of the strips from which the woven face fabric is manufactured, the essential character of the face fabric is provided by the dyed nylon filament fabric. Therefore, by operation of Interpretive Rule 3, the backing fabrics are not taken into account when this fabric is classified.

The applicable subheading for this product 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, weighing more than 170 g/m2. The duty rate will be 17 percent ad valorem.

This product falls within textile category designation 620. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

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

Previous Ruling Next Ruling

See also: