The tariff classification of nylon woven fabric from England.

NY 811004 July 5, 1995 CLA-2-54:S:N:N6:352 811004 CATEGORY: Classification TARIFF NO.: 5407.42.0030; 5903.20.2500 Mr. David A. Sharpe I. C. S. Customs Service, Inc. 814 Thorndale Avenue Bensenville, Il 60106 RE: The tariff classification of nylon woven fabric from England. Dear Mr. Sharpe: In your letter dated May 24, 1995, you requested a tariff classification ruling. You have submitted two samples of woven fabric that are identified as style #A-508-yellow and style Aquabloc-red. Style #A-508-yellow, is a plain woven fabric that is composed of 100 percent filament nylon. It has been treated with a silicon elastomer coating. The tenacity of the warp and filling yarns is 40 centinewtons per tex. The fabric weighs 38 grams per square meter and the coating weighs 6 grams per square meter. This fabric has a combined weight of 44 grams per square meter. It has been dyed a single uniform color and it will be used in the manufacture of parachutes. Style Aquabloc-red, is composed of 100 percent filament nylon. This textile product is woven with a complex weave. It has been coated with polyurethane that is significantly influenced and the coating is visible to the naked eye. The tenacity of the yarns used in the warp and filling is 40 centinewtons per tex. This fabric weighs 81 grams per square meter and the polyurethane coating weighs 30 grams per square meter. The combined weight of this product is 111 grams per square meter. This product has been dyed a single uniform color and it will be used in manufacturing jackets and sleeping bags. 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. 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 plastics material (compact or cellular), other than: (1) Fabrics in which the impregnation coating or covering cannot be seen with the naked eye (usually chapter 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change in color; Since the coating on style #A-508-yellow, is not visible to the naked eye, it is not classifiable in heading 5903, HTS. However, the polyurethane coating on style Aquabloc-red, is visible to the naked eye, therefore it would be classifiable in heading 5903, HTS. The applicable subheading for style # A-508-yellow, will be, 5407.42.0030, HTS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of filaments of nylon or other polyamides, dyed, weighing not more 170 grams per square meter. The rate of duty will be 16.8 percent ad valorem. The applicable subheading for style Aquabloc-red, will be 5903.20.2500, HTS, which provides for textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane, of man-made fibers, other, other. The rate of duty will be 8.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport