The tariff classification of two nylon taffeta fabrics, from Japan.

NY 883076 MAR 16 1993 CLA-2-59:S:N:N6:350 883076 CATEGORY: Classification TARIFF NO.: 5407.42.0030; 5903.20.2500 Mr. C. Kubli James J. Boyle & Co. 371 Allerton Avenue So. San Francisco, CA 94080 RE: The tariff classification of two nylon taffeta fabrics, from Japan. Dear Mr. Kubli: In your letter dated February 17, 1993, on behalf of Sessions Snowboard Wear, you requested a tariff classification ruling. The first item, style LU2718DF (dyed woodland green), consists of a 100 percent nylon taffeta fabric which contains a polyurethane plastic coating on one side. While you indicated that the fabric is of spun construction, the New York Customs Laboratory analyzed the sample and found it to be of filament fibers. The coating on the fabric is visible to the naked eye otherwise than by a change of color and you provided the following specifications for this material: Yarn size (denier): 70 x 140/2 Yarn count (per 2.54cm): 129 x 58 Total wt. (gms./sq. mtr): 175 (100%) Wt. before coating (gms./sq/mtr.): 145 ( 83%) Wt. of coating (gms./sq. mtr.): 30 ( 17%) The second item, style LU2718MC (dyed black), consists of a 100% nylon taffeta fabric which contains an acrylic (milky) coating on one side. While this milky coating imparts a change of color to the fabric, it is not, per se, visible to the naked eye for tariff purposes. Once again, our laboratory analyzed the fabric and found it to be constructed of filament fibers and not spun as you indicated in your letter. The following specifications were provided for this material:  Yarn size (denier): 70 x 140/2 Yarn count (per 2.54cm): 129 x 58 Total wt. (gms./sq. mtr): 157 (100%) Wt. before coating (gms./sq. mtr.): 147 ( 94%) Wt. of coating (gms./sq. mtr.): 10 ( 6%) The applicable subheading for the first item will be 5903.20.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for textile fabrics impregnated, coated, covered or laminated with plastics, with polyurethane, of man-made fibers, not over 70 percent by weight of rubber or plastics.. The rate of duty will be 8.5 ad valorem. The applicable subheading for the second item (LU2718MC), will be 5407.42.0030, HTS, which provides for woven fabrics of synthetic filament yarn,... containing 85 percent or more by weight of filaments of nylon or other polyamide, dyed, weighing not more than 170 grams per square meter. The first item (LU2718DF), falls within textile category designation 229. The second item (LU2718MC) falls within textile category designation 620. Based upon international textile trade agreements, products of Japan are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office. 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