The tariff classification of dyed plain woven fabric from Sweden

NY C80880 October 20, 1997 CLA-2-54:RR:NC:TA:352 C80880 CATEGORY: Classification TARIFF NO.: 5407.52.2020 Ms. Susan Welbig Nils Inc. 11185 Condor Avenue Fountain Valley, CA 92708-6103 RE: The tariff classification of dyed plain woven fabric from Sweden Dear Ms. Welbig: In your letter dated September 25,1997 you requested a tariff classification ruling. The submitted sample, designated as style #1848, is a dyed plain woven fabric composed of 100% textured filament polyester. It is manufactured using 100 decitex filament yarns in the filling and 128 decitex filament yarns in the warp. The yarns in both the warp and filling have zero twist. Weighing 126 g/m2, this product will be imported in 150 centimeter widths. Your correspondence indicates that this fabric will be used to manufacture apparel for snow skiing. Your letter suggests that these goods should be classified as fabrics impregnated, coated, covered or laminated with plastics in subheading 5903.20.2500, HTS. The specification sheet for this product does not indicate that this fabric has any coating of plastic. Even if the specification sheet is incorrect and there has been an application of plastic to this fabric, classification under this subheading is not possible in view of the limiting language contained in Note 2 to chapter 59. 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; Even if there was an application of plastic to this fabric, since the impregnation, coating, covering or lamination on the sample submitted is not visible to the naked eye, it is not considered a coated fabric for the purposes of classification as a coated or laminated fabric in heading 5903, HTS. The applicable subheading for the plain woven polyester fabric will be 5407.52.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the materials of heading 5404, other woven fabrics, containing 85 percent or more by weight of textured polyester filaments, dyed, other, weighing not more than 170 g/m2, flat fabrics. The rate of duty will be 16.4 percent ad valorem. 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 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division