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NY N015120

August 28, 2007



TARIFF NO.: 5407.94.2010; 5310.90.0000

Mr. Thomas A. Penksa
Willson International Inc.
250 Cooper Ave., Suite 102
P.O. Box 390
Tonawanda, NY 14150-0390

RE: The tariff classification of woven fabric from Taiwan, Switzerland and Germany.

Dear Mr. Penksa:

In your letter dated July 27, 2007, on behalf your client, Louver-Lite (Canada) Ltd., you requested a tariff classification ruling.

The first sample is identified as pattern “Blossom”. It is composed of 53% filament polyester and 47% rayon fibers. The fabric is a plain woven fabric characterized by a printed floral motif. The fabric is constructed with 70.2 denier polyester yarns and 30 Ne rayon yarns in the warp and 150.3 denier polyester yarns in the filling. This merchandise weighs 180 g/m2 and will be imported in 200-centimeter widths

The second sample is identified as pattern “Guava Parchment”. It is composed of a bonded fabric laminated by means of a plastic adhesive to a non-woven backing fabric. The plastic adhesive that bonds the two fabrics is not visible in cross section. The face fabric is a plain woven fabric characterized by two horizontal strips of paper and four of jute alternately placed side-by-side. The paper and jute are held in place by vertically interwoven polyester yarn. It is constructed of 20% filament polyester, 25% paper and 55% jute. The backing fabric is a non-woven textile composed of polyester. Imported in 178-centimeter widths, the bonded fabric including the face fabric, the backing fabric and the plastic adhesive layer weighs 297 g/m2. Based on the relative weight, function and decorative appeal of the components that form this product, it is the face fabric that imparts this composite good with its essential character.

Your correspondence indicates that Blossom and Guava Parchment will be used as window shade fabric. Both have been coated with a clear application of acrylic; however, the coating is not visible to the naked eye.

Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, 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 both fabrics are not visible to the naked eye, the fabrics are not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39.

The applicable subheading for Blossom will be 5407.94.2010 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, printed, other, mixed mainly or solely with artificial filament or metalized yarns. The rate of duty will be 14.9 percent.

The applicable subheading for Guava Parchment will be 5310.90.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for woven fabrics of jute or other textile bast fibers of heading 5303, other. The rate of duty will be Free.

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 Rosemarie Hayward at 646-733-3064.


Robert B. Swierupski

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