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NY B86968

July 3, 1997

CLA-2-52:RR:NC:TA:352 B86968


TARIFF NO.: 5209.39.0020

Mr. William A. Harding
Maurice Pincoffs Company, Inc.
P.O. Box 920919
Houston, Texas 77292-0919

RE: The tariff classification of dyed satin woven 100% cotton fabric from South Africa.

Dear Mr. Harding:

In your letter dated June 25, 1997 you requested a tariff classification ruling.

The submitted sample, designated as quality 523.2.69, is a 4X1 satin woven fabric composed of 100% cotton. This product has been dyed a single uniform color and has been impregnated with a nonplastic flame retardant designated as "Pyrovatex". The fabric contains 36 single yarns per centimeter in the warp and 19 single yarns per centimeter in the filling. Weighing approximately 295 g/m2, this product will be imported in 150 centimeter widths. Your correspondence indicates that this fabric will be used to manufacture flame resistant clothing for the oil, chemical and metal industries.

Your correspondence suggests that these fabrics may be classifiable as impregnated, coated or covered fabrics in heading 5907, HTS. This is not possible. The heading requires that the fabric be coated, impregnated or covered with a substance other than plastic or rubber, however the scope of that provision is further limited by note 5 to chapter 59.

Note 5 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTS), defines the scope of heading 5907, under which textile fabrics which are coated, covered or impregnated with substances other than plastics or rubber 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 coating or impregnation on the sample submitted is not visible to the naked eye, it is not considered a coated or impregnated fabric for the purposes of classification as a coated or impregnated fabric in heading 5907, HTS.

The applicable subheading for the satin woven fabric will be 5209.39.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing more than 200 g/m2, dyed, other fabrics, satin weave or twill weave, sateens. The rate of duty will be 8.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist alan Tytelman at 212-466-5896.


Paul K. Schwartz
Chief, Textile and Apparel Branch

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