The tariff classification of fabric from Taiwan or Macau

NY E89552 November 19, 1999 CLA-2-60:RR:NC:TA:351 E89552 CATEGORY: Classification TARIFF NO.: 6002.93.0040 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman LLP 707 Wilshire Blvd., Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of fabric from Taiwan or Macau Dear Mr. Powell: In your letter dated November 8, 1999, you requested a classification ruling on behalf of Avance International, LLC, Inc. You submitted a sample of a fabric identified as Item No. NL-TW-W037/NO17. You state that it is a two sided bonded fabric made in widths of 55 inches, with a weight of 245 gr/m2 and a thickness of 0.55mm. Both the knit and woven fabrics are made of 100 percent polyester and they are bonded together with a polyurethane resin. You state that the knit portion is made on a circular knitting machine and is of double knit construction. Due to its bonded state, it is difficult to ascertain that this is fact. For purposes of this ruling, we will accept the facts as given. You also claim that the fabric is water repellant and water resistant, yet no substantiating facts are given to support this claim. Such fabric properties are not germane to the issue of classification of the instant merchandise. You state that you believe the merchandise should be classified as a knit fabric and give as supporting documentation a reference to NY ruling 809930, which classified a two sided bonded fabric under the provisions for a knit fabric. Again, as the fabric of this request is not similar to that of NY 809930, we do not consider such reference germane. The applicable subheading for the bonded fabric will be 6002.93.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, other, of man-made fibers, of double knit or interlock construction, of polyester. The duty rate will be 12 percent ad valorem. The fabric falls within textile category designation 222. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. Products of Macau require a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Camille Ferraro at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division