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 > 1992 NY Rulings > NY 0871563 - NY 0871749 > NY 0871573

Previous Ruling Next Ruling

NY 871573

March 18, 1992

CLA-2-:S:N:N3H:352 871573


TARIFF NO.: 5407.41.0030

Mr. David A. Sharpe
I.C.S. Customs Service, Inc.
814 Thorndale Avenue
Bensenville, Ill 60106

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

Dear Mr. Sharpe:

In your letter dated February 11, 1992, on behalf of your client Perseverance Mills, Ltd., you requested a tariff classification ruling.

You have submitted a sample of a plain woven fabric, identified as Permil 472. Information provided indicates that this fabric is composed of 100% multifilament nylon, that has been impregnated with a solution of nonyl phenol ethoxylate. The merchandise is constructed using 44 decitex yarns in the warp and 78 decitex yarns in the filling. This product contains 66.1 single yarns per centimeter in the warp and 42.9 single yarns per centimeter in the filling. It weighs 69.84 g/m2 and the imported width will vary from 30.4 to 152.4 centimeters. Your correspondence states that this product will be used in the creation of printed images.

Your letter also states that you believe that this textile product would be classified under 5903 Harmonized Tariff Schedule of the United States (HTS). However, this is not correct. Note 1 to chapter 39 states that:

Throughout the tariff schedule the expression "plastics" means those materials of heading 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Nonyl phenol ethoxylate, although a polymer, is a surface active agent and is not capable of fulfilling the requirements for classification as a plastic. Since the coating or impregnating material does not meet the definition of plastic in Note 1 to chapter 39, this fabric can not be classified in heading 5903, HTS, as a fabric impregnated, coated, covered or laminated with plastics.

Note 5 to Chapter 59, HTS, defines the coverage of heading 5907, under which textile fabrics which are otherwise coated, covered or impregnated are classifiable. Note 5 states in part that heading 5907, HTS, does not apply to:

(a) 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 in color;

Since the nonyl phenol ethoxylate used to impregnate this fabric is not visible to the naked eye, it is not classifiable in heading 5907, HTS.

The applicable subheading for this nylon woven fabric will be 5407.41.0030, 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, unbleached or bleached, other, weighing not more than 170 g/m2. The rate of duty will be 17 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: