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NY B89547

October 6, 1997

CLA-2-54:RR:NC:TA:352 B89547


TARIFF NO.: 5407.52.2020

Ms. Dorothy E. Irwin
London Fog
1332 Londontown Blvd
Eldersburg, Maryland 21784

RE: The tariff classification of two fabrics assembled into layers by use of a polyurethane adhesive from Korea.

Dear Ms. Irwin:

In your letter dated September 11, 1997 you requested a classification ruling.

The submitted sample is a composite good consisting of two layers of fabric that have assembled into layers by the application of a polyurethane plastic adhesive. The polyurethane plastic is not visible when the cross section of the fabric is viewed. The face fabric of this product is a dyed plain woven fabric composed of 100% textured polyester filament yarns. It contains 52 single yarns per centimeter in the warp and 40 single yarns per centimeter in the filling. This face fabric weighs approximately 100 g/m2. The back fabric is a dyed circular knitted fabric composed of 100% textured polyester filament yarns. It weighs approximately 143 g/m2. The face and back fabric have been assembled into layers by the application of a polyurethane plastic adhesive. The combined product including the weight of the plastic adhesive weighs 295 g/m2. This product will be imported in 137 centimeter widths.

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 coating or lamination on the sample submitted is not visible to the naked eye, It is not considered a coated fabric for the purposes of classification as a coated or laminated fabric in heading 5903, HTS.

The Explanatory Notes to the Harmonized Commodity Description and Coding System are the official interpretation of the Harmonized System at the international level. Support for this interpretation of Note 2 to chapter 59 may be found in the Explanatory Notes to heading 5903, HTS. The Notes to heading 5903 state in part:

The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastics showing in cross section, generally fall in Chapters 50 to 55.

It is therefore clear that the product that you have submitted for a ruling is not considered to be a coated or laminated fabric within the scope of heading 5903, HTS.

Since this product is a composite good composed of two different textile components (a woven face fabric and a knit back fabric), General Rule of Interpretation 3(b) requires that the good be classified as if it consisted wholly of the material or component which gives it its essential character. Since the woven face fabric will be the component which will form the outer surface of the products which will be made with this layered fabric, it is the woven fabric which imparts the essential character to this good based on it function.

The applicable subheading for this layered fabric product will be 5407.52.2020, Harmonized Tariff Schedule of the United States (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, flat fabrics. The duty rate will be 16.4 percent ad valorem.

This product falls within textile category designation 619. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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.


Robert B. Swierupski

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