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NY 879427

November 12, 1992

CLA-2-54:S:N:N3H:352 879427


TARIFF NO.: 5407.20.0000

Ms. Kim Novak
Dow Canvas Products
4230 Clipper Drive
Manitowoc, WI 54220

RE: The tariff classification of 100% polyethylene woven fabric from Taiwan.

Dear Ms. Novak:

In your letter dated October 16, 1992, you requested a classification ruling.

You have submitted a sample of woven fabric composed of 100% polyethylene material. The fabric is plain woven using polyethylene strips measuring approximately 2 millimeters (mm) in width. It contains 10 strips per inch in the warp and 8 strips per inch in the filling. This product is constructed using 950 denier strips in both the warp and filling. A low density polyethylene coating has been applied to the fabric. This material weighs 156 g/m2 and it will be imported in various widths up to 1524 centimeters.

Your letter of inquiry indicates that this merchandise will be imported in a variety of colors. However, without a sample of the product it is not possible to render a classification at this time. This classification applies only to the submitted sample.

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 of color;

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

The applicable subheading for the polyethylene woven fabric will be 5407.20.0000, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from strip or the like. 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 Taiwan 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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