The tariff classification of a dyed 100% polyester plain woven fabric from Korea.

NY K86162 June 2, 2004 CLA-2-54:RR:NC:ta:352 K86162 CATEGORY: Classification TARIFF NO.: 5407.52.2040 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, New York 10022-4877 RE: The tariff classification of a dyed 100% polyester plain woven fabric from Korea. Dear Mr. Schoenig: In your letter dated May 20, 2004, on behalf of your client Mast Industries Inc., you requested a classification ruling. The sample is being returned as requested. The submitted sample, designated as style OST 0226, is a dyed plain woven fabric composed of 100% textured filament polyester. It contains 46.5 single yarns per centimeter in the warp and 35.4 single yarns per centimeter in the filling. This product has been constructed using 75 denier multifilament textured polyester yarns in both the warp and the filling. It is characterized by a textured surface which has been created by hard twisting the yarns in both the warp and filling directions. Weighing 82 g/m2, this fabric will be imported in widths exceeding 30 centimeters. The applicable subheading for the plain woven fabric designated as style OST 0226 will be 5407.52.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from the 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, other. The duty rate will be 14.9 percent ad valorem. This fabric falls within textile category designation 619. Based upon international textile trade agreements products of 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