United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 884898 - NY 885104 > NY 884924

Previous Ruling Next Ruling
NY 884924

April 23, 1993

CLA-2-54:S:N:N6:352 884924


TARIFF NO.: 5407.52.2040

Mr. Matthew Chang
ITOCHU International Inc.
335 Madison Avenue
New York, NY 10017

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

Dear Mr. Chang:

In your letter dated April 9, 1993, you requested a tariff classification ruling.

The submitted sample is a 2x1 twill woven fabric that is composed of 100% textured filament polyester. The fabric has been dyed a single uniform color. It contains 70 single yarns per centimeter in the warp and 47 single yarns per centimeter in the filling. The merchandise is constructed using 50 denier yarns in the warp and 150 denier yarns in the filling. It has been coated with an acrylic resin on one side. The coating accounts for 3% of the total weight of this product. The combined weight of this fabric is 138 g/m2. Your correspondence indicates you believe that the coating can be seen with the naked eye.

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;

Although you state that the acrylic coating is visible to the naked eye, we cannot agree with this conclusion. The plastic does not obscure the weave pattern nor is it visible in the yarn interstices. Since the acrylic resin coating on this fabric is not visible to the naked eye, it is not classifiable in heading 5903, HTS.

The applicable subheading for this polyester fabric will be 5407.52.2040, 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, other, weighing not more than 170 g/m2, other. The rate of duty will be 17 percent ad valorem.

This woven textile product falls within textile category designation 619. Based upon international textile trade agreements, products of Taiwan 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

Previous Ruling Next Ruling

See also: