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NY K83962

March 18, 2004
CLA-2-58:RR:NC:TA:352 K83962


TARIFF NO.: 5801.32.0000

Mr. Jonathan M. Fee
Alston & Bird LLP
601 Pennsylvania Avenue N.W.
North Building, 10th Floor
Washington, DC 20004-2601

RE: The tariff classification of two man-made fiber cut corduroy fabrics from Korea.

Dear Mr. Fee:

In your letter dated March 4, 2004, on behalf of your client New Generations Furniture Company, Inc., you requested a classification ruling.

Two samples of cut corduroy fabric accompanied your request for a ruling. The first, designated as style “Celtic”, is a dyed weft pile woven fabric composed of a combination of polyester and nylon fiber. This product is of cut corduroy construction and features wide wales of uniform width averaging just over 2 wales per inch. The fabric has been coated on one side with an application of polyurethane that is visible to the naked eye. Style “Clayton” is a dyed woven fabric of weft pile construction. It is composed of a blend of nylon and polyester and features a cut corduroy construction characterized by alternating wales of different widths. The larger wales measure approximately 0.25 inches in width and alternate with wales measuring approximately 0.125 inches in width. This fabric has been coated on one side with a application of polyurethane plastic which is visible to the naked eye. Both fabric will be imported in widths exceeding 30 centimeters.

Your correspondence indicates that you believe that both these products may be classifiable as fabric coated, covered, impregnated or laminated with plastics in heading 5903, Harmonized Tariff Schedules of the United States. While there is no doubt that these fabric are coated with plastic, it is not possible to classify them in heading 5903, HTS. Note 1 to chapter 59 states:

Except where the context otherwise requires, for the purposes of this chapter the expression ”textile fabrics” applies only to the woven fabrics of chapters 50 to 55 and headings 5803 and 5806, the braids and ornamental trimmings in the piece of heading 5808 and the knitted and crocheted fabrics of headings 6002 to 6006.

Significantly, the fabrics before us for consideration, when not coated, covered impregnated or laminated with plastics, are both classifiable as woven fabrics of pile construction in heading 5801, HTS. As such they do not meet the requirements to be considered “textile fabric” as specified in Note 1 to chapter 59. Consequently, these fabrics are excluded from classification in heading 5903, HTS.

The applicable subheading for the two corduroy fabrics designated as styles “Celtic” and “Clayton” will be 5801.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of man-made fibers, cut corduroy. The duty rate will be 14 percent ad valorem.

Both these fabrics fall within textile category designation 224. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.


Robert B. Swierupski

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