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NY 896979

May 4, 1994

CLA-2-52:S:N:N6:352 896979


TARIFF NO.: 5209.31.6090

Mr. Ronald Vertrees
Customs Clearing Service
P. O. Box 39562
Denver, CO 80239

RE: The tariff classification of woven fabric from India.

Dear Mr. Vertrees:

In your letter dated April 14, 1994, on behalf of your client Down Under Saddle Supply, Inc., you requested a classification ruling.

You have submitted a sample of plain woven fabric that is composed of 100% cotton. The fabric has been coated with petroleum wax for the purpose of water proofing it. The weight of the fabric is 300 g/m2 and the weight of the petroleum wax coating is 150 g/m2. The combined weight of this woven fabric is 450 g/m2. It is manufactured using 24/2 c.c. yarns in both the warp and filling. The fabric contains 59.8 single yarns per centimeter in the warp and 40.9 single yarns per centimeter in the filling. This fabric has been dyed a single uniform color and will be imported in 155 centimeter widths. The average yarn number has been calculated to be 22 in the metric system.

Heading 5907 Harmonized Tariff Schedule of the United States, covers fabrics impregnated, coated or covered with substance other than rubber or plastic. Note 5 of chapter 59 states in part that:

Heading 5907 does not apply to:

(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 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 petroleum wax coating on this fabric is not visible to the naked eye, it is therefore excluded from classification in Heading 5907.

The applicable subheading for the petroleum wax fabric will be 5209.31.6090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, dyed, plain weave, other, plain weave duck. The duty rate will be 8.9 percent ad valorem.

This fabric falls within textile category designation 219. Based upon international textile trade agreements, products of India are subject to quota restrictions 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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