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NY 881526

January 22, 1993

CLA-2-54:S:N:N6:352 881526


TARIFF NO.: 5407.73.2020

Ms. Susan Welbig
Nils, Inc.
11185 Condor Avenue
Fountain Valley, CA 92708-6103

RE: The tariff classification of woven fabric from Switzerland.

Dear Ms. Welbig:

In your letter dated December 10, 1992, received in this office on December 29, 1992, you requested a tariff classification ruling.

You submitted three samples of woven fabric that are all identified as style no. K4512. Each of the samples is identical and vary only in the color combinations used to form the jacquard designs. They are composed of 60% filament polyester and 40% filament nylon. These fabrics have been coated on the reverse side with an acrylic coating. They are constructed using 56 decitex yarns that are not textured in the warp and 90 decitex yarns that are textured in the filling. The fabrics weigh 100 g/m2 and the acrylic coating weighs 10 g/m2. The combined weight of these products is 110 g/m2. This merchandise contains 84 single yarns per centimeter in the warp and 38 single yarns per centimeter in the filling. The fabric will be imported in 156 centimeter widths and has been constructed using yarns of different colors.

Your letter also states that you believe that this textile product would be classified under 5903 of the Harmonized Tariff Schedule of the United States (HTS), however this is not correct.

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

The applicable subheading for style no. K4512, will be 5407.73.2020, 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 synthetic filaments, of yarns of different colors, other, weighing not more than 170 g/m2, other. 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

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