The tariff classification of two 100% polyester woven fabrics from Taiwan.

NY E83844 August 10, 1999 CLA-2-54:RR:NC:TA:352 E83844 CATEGORY: Classification TARIFF NO.: 5407.91.2050; 5512.19.0045 Mr. Stephen Wong Oceanland Service, Inc. P.O. Box 1249 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of two 100% polyester woven fabrics from Taiwan. Dear Mr. Wong: In your letter dated June 23, 1999, on behalf of your client Sun Actionwear Inc., you requested a classification ruling. Two samples of 100% polyester woven fabric accompanied your request for a ruling. The first, designated as “Twill Woven Fabric”, is a printed fabric with a three harness twill construction. It contains 60.2 single yarns per centimeter in the warp and 35.1 single yarns per centimeter in the filling. Weighing 137.3 g/m2, this item will be imported in 154 centimeter widths. The fabric is characterized by a printed floral motif. Although this product was woven with 100% filament polyester microfiber yarns, subsequent sanding on both sides of the fabric has broken all the fiber in the yarns into staple fiber. Consequently, this fabric is now considered to be composed of 100% staple polyester. The fabric designated “Satin Woven Fabric” is a bleached satin woven fabric composed of 53.3% filament polyester and 46.7% staple polyester. It contains 90.6 single yarns per centimeter in the warp and 40.9 single yarns per centimeter in the filling. Weighing 158.7 g/m2, this fabric will be imported in 154 centimeter widths. This product has been sanded on one side creating a soft napped surface. Although this product was woven with 100% filament polyester microfiber yarns, subsequent sanding on one sides of the fabric has broken some of the fiber in the yarns into staple fiber. Consequently, this fabric is now considered to be composed of a mixture of staple polyester and filament polyester. The applicable subheading for the fabric designated as “Twill Woven Fabric” will be 5512.19.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, containing 85 percent or more by weight of polyester staple fibers, other, other, satin weave or twill weave. The duty rate will be 15.3 percent ad valorem. The applicable subheading for the fabric designated as “Satin Woven Fabric” will be 5407.91.2050, 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, unbleached or bleached, other, other, satin weave or twill weave. The duty rate will be 16 percent ad valorem. The fabric designated as “Twill Woven Fabric” falls within textile category designation 617. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The fabric designated as “Satin Woven Fabric” falls within textile category designation 628. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division