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NY E82482

June 16, 1999

CLA-2-59:RR:NC:TA:351 E82482


TARIFF NO.: 5903.20.2500; 6002.43.0080

Mr. Brent McDonald
7101 Cessna Drive
Greensboro, NC 27409

RE: The tariff classification of knit fabric from Korea

Dear Mr. McDonald:

In your letter received May 21, 1999, you requested a classification ruling.

Representative samples of five fabrics were submitted. The fabrics differed in final weights per square meter and in whether or not they were coated. You also submitted a length of the fabric in its condition direct from the knitting process, prior to any further manufacturing processes, such as dying or brushing, being done. All five fabrics are claimed to be of warp knit construction, of 100 percent polyester fabric and knit in widths of 60 inches. All of the fabrics have a raised surface, which has been caused by brushing the face of the fabrics. Sample #1 is described as being “raised and sheared, 240 grams/sq. meter”. Sample #2 is described as “raised and sheared, 220 grams/sq. meter”. Sample #3 is claimed to be the same fabric as sample #1, that has, in turn, been laminated to a thin, visible, layer of polyurethane foam backed with a man-made filament warp knit fabric mesh. The weight is stated to be 20 percent foam and 80 percent polyester. Sample #4 is stated to be “raised and sheared with coating, polyurethane base”. The coating is claimed to comprise 10 percent of the total weight of the fabric. Sample #5 is of a brushed raised surface material. The fabric is stated to be coated with 10 percent polyurethane plastic, by weight of the material. A sample of the same fabric, in an uncoated condition, was attached to sample #5.

In subsequent telephone conversations you asked which of this merchandise would be classified as coated fabric or pile fabric. Headquarters ruling 960548, dated September 18, 1997, gives the following observations concerning the classification of fabrics which appear to be of pile construction:

“Customs has issued a number of rulings discussing a variety of fabrics which have set forth a precedence that the future state of the fabric, is not determinative of its classification. In the analysis portion of these rulings it has been consistently stated that Customs will examine the process involved in the production of the fabric and the appearance of that fabric as the governing factors in ascertaining whether that fabric is classifiable as a pile fabric. In essence, the knitting process of the fabric must result in raised loops or floats that protrude from the surface of the base fabric. In Headquarters Ruling Letter (HQ) 952921, dated May 7, 1993, addressing how much a yarn should “protrude” to qualify for classification in heading 6001, HTSUS, it was determined that:

‘...there remains some question as to whether the loops created by the laid-in yarn protrude enough to warrant classification under heading 6001, HTSUSA, as a pile fabric. It is this office’s opinion that they do. The EN to heading 6001, HTSUSA, provides no quantitative guidance as to how much loops must protrude; it only describes types of processes which produce pile fabrics. As the fabric at issue meets the requirements of EN(4), we are unwilling to create quantitative prerequisites which would mandate that looped yarn be of a certain length in order to qualify as a pile fabric. We note, however, that in situations where the fabric has been knitted so tightly that in effect no loops have been created, the fabric will not qualify as a pile fabric classifiable under heading 6001, HTSUSA.’ ”

The samples that you submitted do not exhibit any loops created or evident at the knitting stage. Rather, the loops were raised subsequent to knitting by brushing the face of the fabric.

In order for a textile to be considered impregnated, coated or covered with a plastics substance, the plastic must be visible to the naked eye other than by change of color (Chapter 59 note 2.(a)(1)). The plastic applied to samples 4 and 5 is not visible to the naked eye. These two styles are not considered coated for tariff purposes.

The applicable subheading for samples 1, 2, 4 and 5 will be 6002.43.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, other fabrics, warp knit, of man-made fibers, other, other. The duty rate will be 12 percent ad valorem.

The applicable subheading for sample 3 will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight plastic. The duty rate will be 8 percent ad valorem.

Samples 1, 2, 4 and 5 fall within textile category designation 222. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

Sample 3 is not subject to any quota restraints or the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 Camille Ferraro at 212-637-7086.


Robert B. Swierupski

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