The tariff classification of a fabric woven of high tenacity nylon filament yarn, from the Philippines

N240639 April 24, 2013 CLA-2-54:OT:RR:NC:N3:352 CATEGORY: Classification TARIFF NO.: 5407.10.0090 Mr. David Sitton CLN-Cargo Logistics Network 1825-C Cross Beam Drive Charlotte, NC 28217 RE: The tariff classification of a fabric woven of high tenacity nylon filament yarn, from the Philippines Dear Mr. Sitton: In your letter dated April 3, 2013, on behalf of Highland Industries, you requested a tariff classification ruling. The submitted sample is identified as style 32078C204TP. Based on your initial correspondence, subsequent contact and visual examination, this fabric is plain weave, composed of 100% non-textured filament nylon, and weighs 208 g/m2. You state that the yarns that form this fabric have a tenacity of 81 centinewtons per tex (cN/tex), thus meeting the definition of high tenacity yarn found in Note 6 to Section XI of the Harmonized Tariff Schedule of the United States, (HTSUS). According to the information provided, this fabric will be imported in 160 centimeter widths and will be used in the automotive industry. In your submission, you suggest classification as a coated fabric under subheading 5903.90.2500, HTSUS, as you claim that the fabric has a “slick-sheen” visible to the naked eye, resulting from a silicone coating on one side of the fabric. Note 2 to Chapter 59, 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. Since this office does not feel that the silicone coating on this fabric is visible to the naked eye, we do not consider it to be a coated fabric for the purposes of classification in heading 5903, HTSUS. The applicable subheading for style 32078C204TP will be 5407.10.0090, HTSUS, which provides for woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404, woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters, other. The duty rate will be 13.6 % ad valorem. 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 Maribeth Dunajski at (646) 733-3045. Sincerely, Thomas J. Russo Director National Commodity Specialist Division