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J89017 J8 Ruling Active

The tariff classification of four 100% filament polyester crepe woven fabrics from China or Korea.

Issued October 16, 2003 by U.S. Customs and Border Protection.

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J8 J89017 (October 16, 2003)

Tariff classification

HTS codes: 5407.51.0020, 5407.52.2020

Headings: 5407

Product description

Four samples of woven fabric accompanied your request for a ruling. The samples are identical in fiber content and construction and vary only in color. All four samples are designated as style “Moss Crepe” and are further identified by color designations “Optic White”, “Lt. Pink”, “Lt. Blue” and “Rosetan”. Each of the fabrics is crepe woven and is composed of 100% textured filament polyester. They contain 41.7 single yarns per centimeter in the warp and 24.4 single yarns per centimeter in the filling. These products have been constructed using 150 denier textured filament yarns in both the warp and the filling. Weighing 133 g/m2, these fabrics will be imported in either 114 or 152 centimeter widths. Styles “Lt. Pink”, “Lt. Blue” and “Rosetan” have been dyed a single uniform color while “Optic White” has been bleached white.

CBP rationale

The applicable subheading for the fabric designated as “Moss Crepe” “Optic White” will be 5407.51.0020, 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, unbleached or bleached, weighing not more than 170 g/m2, flat fabrics. The applicable subheading for the fabrics designated as “Moss Crepe” “Lt. Pink”, “Moss Crepe” “Lt. Blue” and “Moss Crepe” “Rosetan” 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.

Full text

NY J89017 October 16, 2003 CLA-2-54:RR:NC:TA:352 J89017 CATEGORY: Classification TARIFF NO.: 5407.51.0020; 5407.52.2020 Mr. Bernard D. Liberati Morris Friedman & Co. 108 Erickson Avenue Essington, PA 19029 RE: The tariff classification of four 100% filament polyester crepe woven fabrics from China or Korea. Dear Mr. Liberati: In your letter dated October 2, 2003, on behalf of your client Ronald Zeisler & Company LLC, you requested a classification ruling. Four samples of woven fabric accompanied your request for a ruling. The samples are identical in fiber content and construction and vary only in color. All four samples are designated as style “Moss Crepe” and are further identified by color designations “Optic White”, “Lt. Pink”, “Lt. Blue” and “Rosetan”. Each of the fabrics is crepe woven and is composed of 100% textured filament polyester. They contain 41.7 single yarns per centimeter in the warp and 24.4 single yarns per centimeter in the filling. These products have been constructed using 150 denier textured filament yarns in both the warp and the filling. Weighing 133 g/m2, these fabrics will be imported in either 114 or 152 centimeter widths. Styles “Lt. Pink”, “Lt. Blue” and “Rosetan” have been dyed a single uniform color while “Optic White” has been bleached white. The applicable subheading for the fabric designated as “Moss Crepe” “Optic White” will be 5407.51.0020, 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, unbleached or bleached, weighing not more than 170 g/m2, flat fabrics. The duty rate will be 15.1 percent ad valorem. The applicable subheading for the fabrics designated as “Moss Crepe” “Lt. Pink”, “Moss Crepe” “Lt. Blue” and “Moss Crepe” “Rosetan” 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 15.1 percent ad valorem. All four woven fabrics fall within textile category designation 619. Based upon international textile trade agreements products of China and Korea 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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