NY F84307

May 3, 2000

CLA-2-54:RR:NC:TA:352 F84307

CATEGORY: Classification

TARIFF NO.: 5407.52.2060; 5211.42.0060

Ms. Annabelle Estaniel

Shason Inc.

4700 Long Beach Avenue

Los Angeles, CA 90058

RE: The tariff classification of two woven fabrics from Hong Kong and
the Philippines

Dear Ms. Estaniel:

In your letter dated March 7, 2000 you requested a classification
ruling.

Two samples of woven fabric accompanied your request for a ruling.
Laboratory analysis indicates that the first, designated as design
number 95051 style "Poly Stretch Poplin W/ Chinz", is a plain woven
fabric composed of 100% textured filament polyester. It has been dyed a
single uniform color and contains 23.6 single yarns per centimeter in
the warp and 20.5 single yarns per centimeter in the filling. Weighing
180.7 g/m^2^, this product will be imported in 150 centimeter widths.
This fabric has been coated on one side with a application of clear
plastic. However the plastic coating is not visible to the naked eye.

Laboratory analysis indicates that the sample designated as "Stretch
Twill" is a 2 X 1 warp face twill woven fabric composed of 65.5% cotton,
32.3% staple polyester and 2.2% filament spandex. It contains 44.9
single yarns per centimeter in the warp and 17.3 single yarns per
centimeter in the filling. Weighing 266.2 g/m^2^, this item will be
imported in 133 centimeter widths. The warp and filling of this product
is constructed with yarns colored different shades of gray. Although you
state the fabric has been dyed, the difference in fiber content between
the warp and filling has resulted in the warp and filling being
selectively dyed different shades of gray. Consequently the fabric is
considered to be made of yarns of different colors.

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. In addition, it provides guidance on the classification of
combinations of textile and plastics. 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 plastic material (compact or cellular), other than:

\(1\) Fabrics in which the impregnation, coating or covering cannot be
seen with the naked eye (usually chapters 50 to 55, 58 or 60): for the
purposes of this provision, no account should be taken of any resulting
change in color;

\(2\) Products which cannot, without fracturing, be bent manually around
a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C
(usually chapter 39)

\(3\) Products in which the textile fabric is either completely embedded
in plastics or entirely coated or covered on both sides with such
material, provided that such coating or covering can be seen with the
naked eye with no account being taken of any resulting change of color
(chapter 39);

Since the coating on the woven fabric designated as style "Poly Stretch
Poplin W/ Chinz" is not visible to the naked eye, it is not considered a
coated fabric for the purposes of classification in heading 5903, HTS,
nor as a product of chapter 39 by operation of Note 2 to chapter 59.

The applicable subheading for the fabric designated as style "Poly
Stretch Poplin W/ Chinz" will be 5407.52.2060, 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 textured polyester filaments, dyed, other, weighing more than
170 g/m^2^. The duty rate will be 15.7 percent ad valorem.

The applicable subheading for the fabric designated as style "Stretch
Twill" will be 5211.42.0060, Harmonized Tariff Schedule of the United
States (HTS), which provides for woven fabrics of cotton, containing
less than 85 percent by weight of cotton, mixed mainly or solely with
man-made fibers, weighing more than 200 g/m^2^, of yarns of different
colors, denim, other denim, weighing not more than 360 g/m^2^. The duty
rate will be 8.7 percent ad valorem.

The fabric designated as "Poly Stretch Poplin W/ Chinz" falls within
textile category designation 620. Based upon international textile trade
agreements products of the Philippines are subject to quota and the
requirement of a visa.

The fabric designated as "Stretch Twill" falls within textile category
designation 218. Based upon international textile trade agreements
products of the Hong Kong are subject to visa requirements and quota
restraints.

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]{.underline}, 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division