CLA-2 CO:R:C:G 082219 PR
Mr. Walter T. Brown
Toyomenka (America) Inc.
1285 Avenue of the Americas
New York, New York 10019
RE: Classification of 3 fabrics, each of which has an
application of plastics on one surface
Dear Mr. Brown:
This is in reply to your letter of February 9, 1988,
concerning the classification of certain fabrics manufactured
by Pang-Rim Spinning Co., Ltd., in Seoul, Korea.
FACTS:
Three swatches of fabric were submitted. It is stated
that the merchandise will be imported as piece goods, 50 to 60
yards in length and 41 to 45 inches in width. All are plain
woven dyed fabrics. Style 6024 is stated to consist of 100
percent cotton, "20 x 20, 70 x 70" with a polysilicon coating.
Style AT 300 is stated to be 65 percent polyester and 35
percent cotton, "45/2 x 45/2, 100 x 55" with a lacquer
(polysilicon plastics) coating. Style AT 5230 is stated to
be 65 percent polyester and 35 percent cotton "45 x 45, 136 x
94", also with a lacquer coating. The last two styles are
stated to be able to pass the AATCC 35-1987 waterproof
standard. In all three styles, the plastics application does
not change the surface character of the fabric and does not
appear to be visible when viewed without the aid of a
magnifier.
ISSUE:
The issue presented is whether fabrics represented by the
submitted swatches are classifiable as fabrics impregnated,
coated, or covered with plastics, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
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LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered, or laminated with plastics
(except tire cord which is provided for in Heading 5902).
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading 5903 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
purpose of this provision, no account should be
taken of any resulting change of color.
It is our view that the wording of Note 2(a)(1) ("visible
to the naked eye") is a clear expression by the drafters of
the Harmonized System that a significant, if not substantial,
amount of material must be added to a fabric for it to be
considered "impregnated, coated, or covered."
Therefore, following the strict wording of Note 2(a)(1),
for a fabric to be considered "impregnated, coated, or
covered" within that requirement, the plastics material added
to the fabric must be visibly distinguishable from that fabric
without the use of magnification. Customs believes that this
criterion is satisfied when the application of a plastics
material clearly changes the surface character of the fabric.
In such an instance, the naked eye is seeing the plastics.
Applying the statutory test to the submitted samples,
using normally corrected vision in a well lighted room, none
of the submitted swatches has a plastics application which is
visible to the naked eye. Accordingly, fabrics, as
represented by the samples, are not classifiable under
Heading 5903. Such fabrics are classifiable in either Chapter
52, if considered to be of cotton, or, if of man-made fibers,
in either Chapter 54 (if of filaments) or Chapter 55 (if of
staple fibers).
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Note 2(A), Section XI, HTSUSA, provides that goods
classifiable in Chapters 50 to 55, and of a mixture or two or
more textile materials are to be classified as if consisting
of that one textile material which predominates by weight over
each other single material.
Accordingly, fabrics, as represented by styles AT 300 and
AT 5230, which are stated to be 65 percent polyester and 35
percent cotton, are classifiable under the provisions for man-
made fiber fabrics.
HOLDING:
Fabric, as represented by style 6024 is classifiable under
Heading 5208, HTSUSA. However, without further information on
its weight (in grams) per square meter and its number, as that
term is defined in Additional U.S. Note 3, copy enclosed, we
are unable to provide further information concerning the
classification of that fabric.
Fabrics represented by styles AT 300 and AT 5230 are
classifiable, if the polyester fibers in the fabric are in the
form of filaments, under Subheading 5407.82.00, which provides
for other dyed woven fabrics of synthetic filament yarn,
containing less than 85 percent of synthetic filaments, mixed
mainly or solely with cotton and dutiable at the rate of 17
percent ad valorem.
If the polyester fibers in Styles AT 300 and AT 5230 are
in the form of staple fibers and the fabrics weigh less than
170 grams per square meter, those fabrics are classifiable
under Subheading 5513.21.00, which provides for dyed plain
weave fabrics of synthetic staple fibers, containing less than
85 percent of such fibers, mixed mainly or solely with cotton.
If the fabrics weigh over 170 grams per square meter, they are
classifiable under a similar provision, in Subheading
5514.21.00. In either classification, the applicable rate of
duty is 17 percent ad valorem. These classifications
represent the present position of the Customs Service under
the HTSUSA. If there are changes before the effective date of
January 1, 1989, this advice may not continue to be
applicable.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your
local Customs office prior to importation of this merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division