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August 17, 1999

CLA-2-59:RR:NC:TA:350 E83772


TARIFF NO.: 5407.42.0030

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W., Suite 308
Toronto, Ontario M8V 1A4

RE: The tariff classification of outerwear weight woven nylon fabric containing a PU plastics application not visible to the naked eye, from Korea.

Dear Ms. Fust:

In your letter dated June 18, 1999, you requested a tariff classification ruling. The supplier is Sun Woo T.P.R. Corporation, Seoul, Korea.

The instant sample, identified as “STRN 210D PU”, and blue in color, consists of a woven nylon oxford fabric (210D/ + w/r) that has been lightly coated on one surface with a clear polyurethane plastics material which, while it imparts a degree of shine to the fabric, is not in sufficient amount to be visible to the naked eye. The Aw/r@ in your description, per a recent telephone conversation, refers to water resistant fluoro-polymers which are present in this material and adds 1 g/yd to the product.

You provided the following weight specifications for this material:

Wt. Of Textile: 158 g/yd (91.3%)
Wt. Of PU: 15 g/yd ( 8.7%)
Total Wt.: 173 g/yd (100%)
The New York Customs laboratory analyzed the instant sample and made the following determination which is expressed in grams per square meter:

Wt. Of Textile: 104.1 (97.9%)
Wt. Of PU: 2.2 2.1%)
Total Wt.: 106.3 (100%)

Chapter 59, note 2(a)(1) states Heading 5903 applies to:

“(a) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the 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;”

Because the coating is not visible to the naked eye, classification in subheading 5903.20.2500 defaults to 5407.42.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other woven fabrics of synthetic filament yarn, dyed, weighing not more than 170 g/m5. The duty rate is 16 percent ad valorem.

This merchandise 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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