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NY M82475

August 29, 2006

CLA-2-55:RR:NC:TA:352 M82475


TARIFF NO.: 5515.12.0040

Mr. James P. Sullivan
Sullivan & Lynch, P.C.
Inner Tech Park
56 Roland Street, Suite 303
Boston, Massachusetts 02129-1223

RE: The tariff classification of bonded fabric consisting of a dyed brushed100% polyester twill woven face fabric laminated to a dyed100% polyester weft knit backing fabric from Korea.

Dear Mr. Sullivan:

In your letter dated April 10, 2006, on behalf of your client Crown Clothing Corporation, you requested a tariff classification ruling. The portion of the sample not consumed in analysis is being returned as requested.

Laboratory analysis of the submitted sample, designated as style SY-5K101-R, indicates that it is a bonded fabric consisting of a dyed twill woven face fabric laminated by means of a polyurethane plastic middle layer to a dyed 100% polyester weft knit backing fabric. The polyurethane plastic middle layer of this product, which bonds the face and backing fabric together, is not visible in cross section. The face fabric is characterized by a dense fibrous surface created by brushing or sanding the exposed surface of the fabric and is composed of 54.1% staple polyester and 45.9% filament polyester. Although the face fabric was originally woven with polyester filament yarns, the subsequent brushing or sanding process has broken the fiber in a portion of the yarns transforming the fiber in those yarns from filament to staple fiber. The face fabric weighs 126.6 g/m2 and will form the outer surface of the garment that will be made from this bonded fabric. The backing fabric is a dyed 100% filament polyester weft knit fabric of single knit construction. Weighing 107.5 g/m2, this fabric functions to stiffen and reinforce the face fabric. Imported in 134 centimeter widths, the bonded fabric including the face fabric, the backing fabric and the polyurethane plastic middle layer weighs 251.7 g/m2. Based on the relative weight, value, function and use of the various components that form this composite good, it is the face fabric that imparts this product with its essential character. Your correspondence indicates that this product will be used in the production of overcoats.

Your correspondence suggests that you believe that heading 5903, HTSUS, may apply to this product. Classification in this heading is not possible. 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 plastic coating that bonds the fabric layers together in the product designated as style SY-5K101-R is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile or as a plastic product of chapter 39.

In addition, The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state that heading 5903 does not include goods similar to the bonded fabric referenced above. The Explanatory Notes to heading 5903 state in part that:

The laminated fabrics of this heading should not be confused with fabrics which are simply assembled in layers by means of a plastic adhesive. These fabrics, which have no plastic showing in cross-section, generally fall in Chapters 50 to 55.

Since the bonded fabric is assembled in layers and no plastic is visible in cross section, it is excluded from classification in heading 5903, HTS, as a textile fabric laminated with plastics.

The applicable subheading for the bonded fabric designated as style SY-5K101-R will be 5515.12.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other woven fabrics of synthetic staple fibers, of polyester staple fibers, mixed mainly or solely with man-made filaments, satin weave or twill weave. The rate of duty will be 12 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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