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NY K87202

July 16, 2004
CLA-2-54:RR:NC:TA:352 K87202


TARIFF NO.: 5407.10.0090

Mr. John M. Peterson
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004

RE: The tariff classification of a polyester/nylon blend plain woven fabric impregnated or coated with resorcinol formaldehyde latex from Portugal or Germany.

Dear Mr. Peterson:

In your letter dated June 14, 2004, on behalf of your client Fenner Dunlop Belting Co., you requested a classification ruling.

The submitted sample, designated as reference EP 050.65, is a plain woven fabric composed of 63.7% filament polyester and 36.3% filament nylon. It contains 16.2 warp ends per centimeter and 5.5 filling picks per centimeter. The warp is manufactured using 1000 denier polyester filament yarns with a tenacity of 75 centinewtons per tex while the filling contains 1680 denier filament nylon yarns with a tenacity of 80 centinewtons per tex. Weighing approximately 549 g/m2, this product will be imported in a variety of widths exceeding 30 centimeters. The fabric has been coated or impregnated with resorcinol formaldehyde latex, however the coating is not visible to the naked eye except for a change of color. The resorcinol formaldehyde latex which colors the fabric a characteristic orange-brown functions by promoting the adhesion of rubber to the fabric. After importation, this product will form the reinforcing fabric in belts and belting and hoses which will be manufactured by laminating this product with rubber and forming the appropriate product.

Your correspondence indicates that it is your belief that this product is classifiable as textile product for technical use in subheading 5911.10.20, HTS, or in the alternative subheading 5911.90.0080, HTS. Classification of this product as a textile for technical use is not possible. This product is an intermediate product that requires considerable manufacturing after importation for it to be adapted to its final use as evidenced by the array of products which may be formed from this single product. It has in the condition as imported not yet assumed the essential character of any particular item and therefore may not be characterized as a textile for technical use. Further, the primary use of the fabric is stated to be in the production of belts and belting and textile hosepiping. So even if one were to concede that this product has the essential character of the finished good, then the goods would be excluded from heading 5911, HTS, by Note 7(a) to chapter 59.

The applicable subheading for the plain woven fabric coated with RFL will be 5407.10.0090, 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, woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters. The duty rate will be 13.6 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 646-733-3045.


Robert B. Swierupski

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