Base
C836471998-01-28New YorkClassification

The tariff classification of 100% filament polyester woven fabric from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of 100% filament polyester woven fabric from Japan.

Ruling Text

NY C83647 January 28, 1998 CLA-2-54:RR:NC:TA:352 C83647 CATEGORY: Classification TARIFF NO.: 5407.61.9925 Mr. Arthur Danforth Hyde Athletic Industries, Inc. Centennial Park P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of 100% filament polyester woven fabric from Japan. Dear Mr. Danforth: In your letter dated January 15, 1998 you requested a classification ruling. The submitted sample, designated as MicrolightTM fabric, is a dyed plain woven fabric composed of 100% non-textured polyester. Weighing approximately 75 g/m2, this fabric will be imported in 147 centimeter widths. The fabric is coated with a small quantity of clear acrylic plastic on one side. However, the plastic coating is not visible to the naked eye. Your correspondence indicates that this product will be used to manufacture various articles of athletic apparel. 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 clear plastic coating the woven polyester fabric is not visible to the naked eye, it would not be considered coated for the purposes of classification in heading 5903, HTS. The applicable subheading for the non-textured filament polyester woven fabric will be 5407.61.9925, Harmonized Tariff Schedule of the United States (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 polyester filaments, containing 85 percent or more by weight of non-textured polyester filaments, other, other, dyed, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 16.2 percent ad valorem. This fabric falls within textile category designation 619. Based upon international textile trade agreements products of Japan are subject visa requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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