The tariff classification of polyester laminated fabric from Taiwan

NY F88578 July 7, 2000 CLA-2-54:RR:NC:TA:352 F88578 CATEGORY: Classification TARIFF NO.: 5407.52.2020 Ms. Gloria Chiang Diamond Hosiery & Thread Co. LTD 13th Floor, No. 2, Section 2, Tun Hwa S. Road Taipei, Taiwan RE: The tariff classification of polyester laminated fabric from Taiwan Dear Ms. Chiang: In your letter dated June 3, 2000 you requested a classification ruling. The submitted sample is a laminated fabric manufactured by assembling two fabrics in layers. One fabric is a dyed 100% filament polyester plain woven fabric. It is constructed using 75 denier textured filament polyester yarns in both the warp and filling. It contains 55 single yarns per centimeter in the warp and 37 single yarns per centimeter in the filling. Weighing approximately 88 g/m2, it was manufactured in 150 centimeter widths. Laminated to this top fabric is a dyed 100% polyester weft knit fabric which has been lightly napped. It weighs approximately 120 g/m2 and has been laminated to the woven fabric by means of what appears to be a plastic material. Examination of the cross section of the laminated fabric reveals no visible plastic. Your letter indicates that the woven fabric will form the outer surface of any item manufactured from this product. Based on the relative value, quantity and function of the individual components of this laminated fabric, it is the woven fabric that provides this item with its essential character. The applicable subheading for the laminated fabric will be 5407.52.2020, 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 not more than 170 g/m2, flat fabrics. The duty rate will be 15.7 percent ad valorem. This product falls within textile category designation 619. 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. Your correspondence also asks about the classification of a second laminated fabric. We are unable to respond to this request without further information. Please submit a sample at least 18” X 18” with one selvage of the woven fabric portion of the laminated fabric. In addition, please provide a sample of the laminated fabric in condition as imported. Fully describe the knit portion of the laminated fabric including the cost of the fabric, it function in the products that will be produced from the laminated fabric as well as its weight. Indicate whether the knit fabric is weft knit and provide the type of knitting machine used to produce the fabric. 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