The tariff classification of plain woven fabric from Taiwan.

N038632 September 25, 2008 CLA-2-54:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 5407.42.0060 Vinny Vu Emtex Inc. 42 B Cherry Hill Drive Danvers, MA 01923 RE: The tariff classification of plain woven fabric from Taiwan. Dear Mr. Vu: In your letter dated September 17, 2008, you requested a classification ruling. The submitted sample is identified as style # 84072 with polyurethane coating. Style # 84072 is a dyed plain woven fabric. It is composed of 100% filament nylon. It consists of 28 single yarns per inch in the warp and 18 single yarns per inch in the filling. It weighs 464 g/m2 and will be imported in 42 inch widths. Your correspondence indicates that this fabric will be used as an outer and upper layer for a hunting boot. The fabric has been coated with polyurethane; however, the coating 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, designated as style # 84072, is not visible to the naked eye except for a change of color, 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 5407.42.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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 polyamides, dyed, weighing more than 170 g/m2. The duty rate will be 14.9%. 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 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