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NY I88734




December 13, 2002

CLA-2-54:RR:NC:TA:352 I88734

CATEGORY: CLASSIFICATION

TARIFF NO.: 5407.52.2060

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

RE: The tariff classification of a dyed 100% polyester filament plain woven fabric from Korea.

Dear Ms. Fust:

In your letter dated November 25, 2002 you requested a classification ruling.

The submitted sample, designated as style Solartuff/600, is a dyed plain woven fabric composed of 100% textured filament polyester. It contains 29.5 single yarns per inch in the warp and 13.8 single yarns per centimeter in the filling. This fabric is constructed using 600 denier textured filament polyester yarns in both the warp and the filling. Weighing approximately 360 g/m2, this item will be imported in 147 centimeter widths. Your correspondence indicates that this fabric has been coated with a Teflon plastic as a waterproofing agent. However, the plastic coating 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. 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);

(4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

Since the coating on this product is not visible to the naked eye except for a change in color, it is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39.

The applicable subheading for the plain woven polyester fabric 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 15.3 percent ad valorem in 2002 and 15.1 percent ad valorem in 2003.

This fabric 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 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.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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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