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NY 878301

September 28, 1992

CLA-2-54:S:N:N3H:352 878301


TARIFF NO: 5407.52.2060

Ms. Jennie Feng
Fabtex, Inc.
1980 Wright Avenue
La Verne, CA 91750

RE: The tariff classification of polyester woven fabric from Taiwan.

Dear Ms. Feng:

In your letter dated August 20, 1992, you requested a tariff classification ruling.

You have submitted two samples of plain woven fabric identified as style no, 690P. Both samples are identical in construction and vary only as to the color they are dyed. Each fabric is composed of 100% filament polyester. The merchandise is constructed using 600 denier textured yarns in both the warp and filling. It contains 14 single yarns per centimeter in the warp and 13.3 single yarns per centimeter in the filling. The textile component of this fabric weighs 232.66 g/m2 while the polyurethane coating on one surface of the fabric weighs 60.32 g/m2. This product has a combined weight of 292.98 g/m2.

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. 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 plastics 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 in color;

Since the polyurethane coating on these fabrics is not visible to the naked eye, they are not classifiable in heading 5903, HTS.

The applicable subheading for the polyester woven fabric designated as style no. 690P, will be 5407.52.2060, 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 textured polyester filaments, dyed, weighing more than 170 g/m2. The rate of duty will be 17 percent ad valorem.

The textile 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

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