The tariff classification of woven, coated, care label fabrics, from China.

NY I85245 August 23, 2002 CLA-2-39:RR:NC:TA:350 I85245 CATEGORY: Classification TARIFF NO.: 3921.90.1950; 5806.32.2000 Mr. Michael Chen ZHI Xing Co., Inc. 12009 Seven Locks Road Potomac, MD 20854 RE: The tariff classification of woven, coated, care label fabrics, from China. Dear Mr. Chen: In your letter of August 12, 2002, which is a resubmission of your early July 2002 request, additional information has been furnished. Two rolls of woven material were furnished. The fabrics, one white –item #7000 and the other black –item #9000, will be used to print care labels in the U.S. for attaching to garments and like goods. You write that item #7000 is of a plain woven fabric of polyester filament yarns coated with polyurethane plastic. The full weight of the material is approximately 90 g/m²; of that, the fabric is 50 g/m² and the coating weight is 40 g/m². The polyester yarns, themselves, are white and the polyurethane has been heavily colored with a white pigment. The plastic is visible to the naked eye other than by change of color and completely coats or covers the fabric on both sides. The fabric size is 1.25 inches in width and in rolls of 500 yards. It is also mentioned that this narrow fabric is slit from wider-width fabric that had been coated with the polyurethane prior to slitting. You indicate that item #9000 – black, is of the same description as that of item #7000. There is, however the difference in the coloration of the polyurethane plastic coating. It appears that perhaps an unpigmented or clear urethane coating may have been applied to the fabric and the filaments of the yarns quite discernible. There is a substance there since the material does not readily ravel. However, the coating is not visible to the naked eye or under magnification. You feel that these ribbons, i.e., narrow fabrics, are classifiable under subheading 3921.90.1950, which provision calls for plates, sheet or film of plastic combined with a textile material that completely encases or coats or covers the fabric on both sides and is visible to the naked eye. This classification is a correct assessment for item #7000. Item #9000, on the other hand, does not qualify for 3921.90 because any plastic present is not visible to the naked eye. Due to the application of the plastic prior to slitting, the fabric is considered to have a fast edge or selvage. Consequently item # 9000 is considered to be a narrow woven fabric, but not under a ribbon subheading. The applicable subheading for the item 7000 will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the item 9000 will be 5806.32.2000, HTS, which provides for narrow woven fabrics, of man-made fibers, other than ribbons. The duty rate is 6.4 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 George Barth at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division