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NY G81716





October 2, 2000

CLA-2-55:RR:NC:TA:352 G81716

CATEGORY: CLASSIFICATION

TARIFF NO.: 5516.21.0090; 5516.23.0090

Ms. Sandy J. Brown
Culp Ticking
P.O. Box 488
Stokesdale, NC 27357-0488

RE: The tariff classification of three jacquard woven mattress ticking fabrics from Belgium.

Dear Ms. Brown:

In your letter dated September 22, 2000 you requested a tariff classification ruling.

Three samples of woven fabric accompanied your request for a ruling. The first, designated as style Dakar (design E2157), is an unbleached jacquard woven fabric characterized by a floral motif featuring large roses. This fabric is composed of 69% staple viscose rayon and 31% filament polypropylene. It contains 33 warp ends per centimeter and 18 filling picks per centimeter and is constructed using 28/2 c.c. staple rayon yarns in the warp and 300 denier filament polypropylene yarns in the filling. Weighing 400.6 g/m2, this product will be imported in 228.6 centimeter widths. Your correspondence indicates that this item has been coated on one side with an acrylic copolymer plastic which represents approximately 1.6% of the total weight of the product, however the plastic coating is not visible to the naked eye. This fabric is designed for use as mattress ticking.

Style Dolores, designated as design D3345, is an unbleached jacquard woven fabric characterized by a stylized motif featuring large leaves. This fabric is composed of 69% staple viscose rayon and 31% filament viscose rayon. It contains 33 warp ends per centimeter and 18 filling picks per centimeter and is constructed using 28/2 c.c. staple viscose rayon yarns in the warp and 300 denier filament viscose rayon yarns in the filling. Weighing 400.6 g/m2, this product will be imported in 228.6 centimeter widths. Your correspondence indicates that this item has been coated on one side with an acrylic copolymer plastic which represents approximately 1.6% of the total weight of the product, however the plastic coating is not visible to the naked eye. This item is designed for use as mattress ticking.

Style Dallas (design D5864), is a jacquard woven fabric characterized by a stylized winged human-like figure similar to the symbol for the medical profession. This fabric is composed of 69% staple viscose rayon and 31% filament polypropylene and is constructed using yarns of different colors. It contains 33 warp ends per centimeter and 18 filling picks per centimeter and is constructed using 28/2 c.c. staple rayon yarns in the warp and 300 denier filament polypropylene yarns in the filling. Weighing 400.6 g/m2, this product will be imported in 228.6 centimeter widths. Your correspondence indicates that this item has been coated on one side with an acrylic copolymer plastic which represents approximately 1.6% of the total weight of the product, however the plastic coating is not visible to the naked eye. This fabric is designed for use as mattress ticking.

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 the three jacquard woven fabric is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification in heading 5903, HTS.

The applicable subheading for the jacquard fabrics designated as styles Dakar and Dolores will be 5516.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, unbleached or bleached, other. The rate of duty will be 15.7 percent ad valorem.

The applicable subheading for the jacquard fabric designated as style Dallas will be 5516.23.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of artificial staple fibers, containing less than 85 percent by weight of artificial staple fibers, mixed mainly or solely with man-made filaments, of yarns of different colors, other. The rate of duty will be 11.9 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 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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