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NY D86315

December 31, 1998

CLA-2-54:RR:NC:TA:352 D86315


TARIFF NO.: 5407.52.2060

Ms. Margie Cochran
Absecon Mills, Incorporated
Vienna & Aloe Avenues
P.O. Box 672
Cologne, NJ 08213

RE: The tariff classification of dyed 100% textured filament polyester woven fabric from Indonesia.

Dear Ms. Cochran:

In your letter dated December 23, 1998 you requested a classification ruling.

The submitted sample, designated as Pattern Ontario, is a dyed woven fabric composed of 100% textured filament polyester. Weighing 260 g/m2, this product will be imported in 162 centimeter widths. The fabric is characterized by a complex weave which results in a fabric with a mottled crepe-like appearance. The fabric has been coated on one side with an application of acrylic latex plastic which is not visible to 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;

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 applicable subheading for the woven fabric designated as Pattern Ontario will be 5407.52.2060, 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 more than 170 g/m2. The duty rate will be 16.2 percent ad valorem in 1998 and 16 percent ad valorem in 1999.

This fabric falls within textile category designation 620. Based upon international textile trade agreements products of Indonesia 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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