The tariff classification of polyester woven fabric from China.

N008963 April 12, 2007 CLA-2-54:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5407.73.2060 Mr. Daimon Ponthieux Blumenthal Print Works, Inc. 905 South Broad Avenue New Orleans, LA 70125 RE: The tariff classification of polyester woven fabric from China. Dear Mr. Ponthieux: In your letter dated March 16, 2007, you requested a tariff classification ruling. The submitted sample is identified as pattern “3514 Cream”. It is composed of 37% filament polyester and 63% filament polypropylene fibers. The fabric is a textured polyester jacquard woven with yarns of different color. It contains 33 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. This merchandise weighs 178 g/m2 and will be imported in 91-inch widths. Your correspondence indicates that this product will be used as a ticking fabric. The product has been coated with a clear application of acrylic plastic; however, the plastic is not visible to the naked eye. Note 2 to Chapter 59, Harmonized Tariff Schedule of the United States, (HTSUS), 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, HTSUS, 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 the fabric, 3514 Cream, is not visible to the naked eye, this fabric is not considered a coated fabric either for the purposes of classification in heading 5903, HTSUS, as a coated fabric of textile or as a plastic product of chapter 39. The applicable subheading for this fabric will be 5407.73.2060, HTSUS, 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 synthetic filaments, other yarns of different colors, other, weighing more than 170 g/m2. The rate of duty will be 8.5 percent. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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 Rosemarie Hayward at 646-733-3064. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division