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NY M84470




July 13, 2006

CLA-2-52:RR:NC:TA:352 M84470

CATEGORY: CLASSIFICATION

TARIFF NO.: 5211.49.0020; 5407.83.0090; 5903.90.2500

Mr. Daimon Ponthieux
Blumenthal Print Works, Inc.
905 South Broad Street
New Orleans, LA 70125

RE: The tariff classification of three man-made fiber/cotton blend woven fabrics from China.

Dear Mr. Ponthieux:

In your letter dated June 20, 2006 you requested a tariff classification ruling.

Three samples of woven fabric accompanied your request for a ruling. The first, designated as style “Bespoke CZ Beige”, is a jacquard woven fabric composed of 50.2% cotton, 38.5% filament polyester and 11.3% staple acrylic. It contains 55.51 single yarns per centimeter in the warp and 12.99 single yarns per centimeter in the filling. This product is characterized by a complex weave featuring a rough textured surface. It is constructed using yarns of different colors. Weighing 312.5 g/m2, this fabric will be imported in 137 centimeter widths. The back of the fabric has been coated with an application of acrylic plastic to stiffen and stabilize the fabric. However, the plastic coating is not visible to the naked eye. Your correspondence indicates that this product will be used as an upholstery fabric.

Style “Chabana CZ Allspice”, is a jacquard woven fabric composed of 42.5% cotton, 43.5% filament polyester and 14% staple rayon. It contains 55.51 single yarns per centimeter in the warp and 14.17 single yarns per centimeter in the filling. This product is characterized by a complex weave featuring a stylized floral motif. It is constructed using yarns of different colors. Weighing 280.3 g/m2, this fabric will be imported in 137 centimeter widths. The back of the fabric has been coated with an application of acrylic plastic to stiffen and stabilize the fabric. However, the plastic coating is not visible to the naked eye. Your correspondence indicates that this product will be used as an upholstery fabric.

Style “Dream CZ Asparagus”, is a basket woven fabric composed of 43.9% cotton, 41.5% filament polyester and 14.6% staple acrylic. It contains 27.58 single yarns per centimeter in the warp and 9.45 single yarns per centimeter in the filling. This product is characterized by a basket weave featuring a rough textured surface. It is constructed using yarns of different colors. Weighing 192.2 g/m2, this fabric will be imported in 137 centimeter widths. The back of the fabric has been coated with an application of acrylic plastic to stiffen and stabilize the fabric. The plastic coating is visible to the naked eye. Your correspondence indicates that this product will be used as an upholstery fabric.

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 on the fabrics designated as styles “Bespoke CZ Beige” and “Chabana CZ Allspice” are not visible to the naked eye except for a change of color, these fabrics are not considered coated fabrics 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 fabric designated as style “Dream CZ Asparagus” is coated with plastic on one side that is visible to the naked eye and therefore would be within the scope of heading 5903, HTS.

The applicable subheading for the jacquard woven fabric designated as style “Bespoke CZ Beige” will be 5211.49.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of cotton, containing less than 85 percent by weight of cotton, mixed mainly or solely with man-made fibers, weighing more than 200 g/m2, of yarns of different colors, other fabrics, jacquard woven. The rate of duty will be 8.1 percent ad valorem.

The applicable subheading for the jacquard woven fabric designated as style “Chabana CZ Allspice” will be 5407.83.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing less than 85 percent by weight of synthetic filaments, mixed mainly or solely with cotton, of yarns of different colors, other. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the woven fabric designated as style “dream CZ Asparagus” will be 5903.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, other, of man-made fibers, other, other. The rate of duty will be 7.5 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.

Sincerely,

Robert B. Swierupski
Director,

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