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NY D83649

October 23, 1998

CLA-2-54:RR:NC:TA:352 D83649


TARIFF NO.: 5407.72.0060

Mr. Tom Weinbender
Schoeller Textil USA, Inc.
2400 Westlake Ave. North, Suite 4
Seattle, Wa 98109

RE: The tariff classification of bonded fabric assembled in layers from Switzerland.

Dear Mr. Weinbender:

In your letter dated October 12, 1998 you requested a tariff classification ruling.

The submitted sample, designated as Style 61463, is a composite good manufactured by laminating a woven face fabric to a knitted fleece lining fabric. This product is constructed by assembling a plain woven fabric and a knit fleece fabric by bonding them together using a polyacrylic plastic. The polyacrylic plastic layer cannot be seen with the naked eye when the product's cross section is examined. The woven layer of this product is composed of 81% filament nylon and 19% filament elastane, a polyurethane elastomer. The woven fabric portion of this item contains 39 warp ends per centimeter and 30 filling picks per centimeter. Laboratory analysis indicates that the woven portion of this composite good weighs approximately 173 g/m2. The knit fleece portion of this item is composed of 77% polyester, 18% polyamide and 5% elastane. The combined fabric weighs approximately 323 g/m2, and will be imported in 135 centimeter widths. Your correspondence indicates that this item will be used in the manufacture of ski pants and other outerwear.

Your letter indicates that you believe that this item should classified as a coated fabric. This is not possible. 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. In addition, it provides guidance on the classification of combinations of textile and plastics. 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 plastic material (compact or cellular), other than:

(1) 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 purposes of this provision, no account should be taken of any resulting change in color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C (usually chapter 39)

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

Since the coating on this fabric is not visible to the naked eye, it is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39. In addition, the Explanatory Notes to heading 5903, HTS, specifically exclude from inclusion in heading 5903, HTS, fabrics assembled in layers by means of a plastic adhesive "which have no plastic showing in cross-section."

Since this product is a composite good made with a woven fabric and a knit fabric, it is necessary to determine which of the fabrics impart this item with its essential character. Based on the fact that the woven fabric is the face fabric which will form the outside of any garment made from this product and the relative value and quantity of the various components, it is the woven fabric which imparts this item with its essential character.

The applicable subheading for style 61463 will be 5407.72.0060, 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 synthetic filaments, dyed, weighing more than 170 g/m2. The rate of duty will be 16.2 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.


Robert B. Swierupski

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