The tariff classification of a dyed 100% filament nylon plain woven fabric from Thailand or Taiwan.

NY K85094 April 19, 2004 CLA-2-54:RR:NC:TA:352 K85094 CATEGORY: Classification TARIFF NO.: 5407.42.0030 Ms. Deborah W. Lee Metro Textile Inc. 4 Hutton Centre Drive, Suite 150 Santa Ana, CA 92707 RE: The tariff classification of a dyed 100% filament nylon plain woven fabric from Thailand or Taiwan. Dear Ms. Lee: In your letter dated April 1, 2004 you requested a classification ruling. The submitted sample, designated as style MS201, is a dyed plain woven fabric composed of 100% filament nylon. It contains 78.7 single yarns per centimeter in the warp and 69.3 single yarns per centimeter in the filling. This product has been constructed using 30 denier filament yarns in the warp and 15 denier filament yarns in the filling. Weighing approximately 40 g/m2, this fabric will be imported in 152 centimeter widths. Your correspondence indicates that this item has been coated with silicone plastic, however, the plastic coating is not visible to the naked eye except for a change in color. This fabric will be used in the manufacture of a variety of outdoor recreational products such as tents and sleeping bags. 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); (4) Fabrics partially coated or partially covered with plastic and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); Since the plastic coating on this fabric is not visible to the naked eye except for a change in color, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTS, as a coated fabric of textile nor as a plastic product of chapter 39. The applicable subheading for the dyed plain woven fabric designated as style MS201 will be 5407.42.0030, 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 filaments of nylon or other polyamides, dyed, weighing not more than 170 g/m2. The duty rate will be 14.9 percent ad valorem. This fabric falls within textile category designation 620. Based upon international textile trade agreements products of both Taiwan and Thailand 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