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NY K81578

December 31, 2003
CLA-2-54:RR:NC:TA:352 K81578


TARIFF NO.: 5407.52.2020

Mr. Herbert Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508

RE: The tariff classification of bonded fabric consisting of a 100% filament polyester twill woven fabric laminated to a 100% filament polyester warp knit tricot backing fabric from Germany.

Dear Mr. Lynch:

In your letter dated December 2, 2003, on behalf of your client Sympatex Technologies, Inc., you requested a tariff classification ruling. The sample submitted is being returned as requested.

The submitted sample, designated as “SympaTex”, is a three layer fabric consisting of a twill woven face fabric laminated to a tricot backing fabric sandwiching a middle layer said to be composed of a thin film of plastic material. The face fabric is a dyed 2X2 twill woven fabric composed of 100% textured filament polyester. It weighs approximately 85 g/m2. The backing fabric is a dyed warp knit fabric composed of 100% filament polyester. It weighs approximately 45 g/m2. Sandwiched between the face fabric and the backing fabric by means of a plastic adhesive is a polyester plastic film which is said to be breathable but non-porous to liquids. This fabric will be imported in 152 centimeter widths. Your correspondence indicates that this product will be used in the manufacture active sportswear and work-wear. The plastic film is not visible in cross section. Based on the relative weights, use, and value of the components that form this product , it is the twill woven face fabric which provides it with its essential character.

Your request for a ruling suggests that this product might be classifiable as a fabric coated, covered, impregnated or laminated with plastic. While there is no doubt that a plastic material forms the core of this bonded product, it is not possible to classify it in heading 5903, HTS. The Explanatory Notes which have been ruled to be the official interpretation of the scope of the Harmonized System headings at the international level in discussing heading 5903 specifically excludes fabrics assembled in layers where the plastic between the fabric layers is not visible in cross-section. In this case our examination of the fabric indicates that no plastic can be seen in cross-section.

The applicable subheading for the bonded fabric designated as “”SympaTex” will be 5407.52.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, dyed, other, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 15.1 percent ad valorem in 2003 and 14.9 percent ad valorem in 2004.

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.


Robert B. Swierupski

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