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April 22, 1999

CLA-2-39:RR:NC:TA:350 D89791


TARIFF NO.: 3921.90.1950; 5407.42.0030

Ms. Alice Wagner
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of coated polyester oxford and nylon taffeta from Korea to be made into truck tents in Canada.

Dear Ms. Wagner:

In your letter dated March 26, 1999, which was received April 13, 1999, on behalf of Camp Mate Limited, you requested a classification ruling.

Although your letter makes reference to truck tents made in Canada and a cited protest for further review (ruling HQ 957547) on truck tents, it appears from your current letter you are asking for the classification of the actual material, to make such tents, as it is imported from Korea. You indicate that the current material is made by a different manufacturer. This letter will address solely the classification of the fabric as represented by the submitted samples. At this juncture your letter is not considered a NAFTA request.

Two different fabrics were submitted, but with very little product specifications provided. They are referred to as (A) and (B) with the following provided information. They are also referred to in the accompanying flammability Test Report as wall and top materials, but are not further distinguished.

(A) is a woven 250 denier polyester oxford, 60 inches wide, with a weight of 165.3 g/m². It is silver in color. The color is imparted by a compact polyurethane plastic coating, pigmented with, we believe, aluminum powder. The coating completely covers both sides of the fabric, is in a sufficient amount to be visible to the naked eye other than by a change of color and, further, partially obscures the textile filaments that make up the yarns. The plastic portion, from observation, is less than 70 percent of the total weight of the material.

(B) is dyed nylon taffeta, woven, using 70x70 denier yarns forming a 190T count (total count), in 60 inch wide rolls, burgundy in color, with a polyurethane coating. The weight is given as 67.5 g/m². The claimed polyurethane coating seems to be clear and is in such a small amount that it is not visible to the naked eye, nor does it obscure any of the constituent filaments that make up the yarns of the fabric. Both materials have been additionally treated or finished with ultra violet and flame retardant compounds. It is assumed that the weights provided in the information furnished include the weight of the added polyurethane and other compounds. No information is given as to the respective weights and percentages of the textile and plastic components.

Chapter 59 covers coated textile fabrics, governed by the following pertinent notes. Notes

2. Heading 5903 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 purpose of this provision, no account should be taken of any resulting change of color;

(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);

The two materials are excluded from consideration in chapter 59 by virtue of the above notes. Fabric (A) is classifiable in chapter 39, and fabric (B) is classifiable in chapter 54.

The applicable subheading for the silver material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m², not over 70 percent by weight of plastics. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the nylon taffeta material will be 5407.42.0030, HTS, which provides for other woven fabrics of synthetic filament yarn, containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m². The duty rate is 16 percent ad valorem.

The nylon taffeta material falls within textile category designation 620. 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 George Barth at 212-637-7085.


Robert B. Swierupski

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