CLA-2 CO:R:C:G 083540 HP
2020;
5903.20.2500
Mr. Duncan A. Nixon
Sharretts, Paley, Carter & Blauvelt, P.C.
80 Broad Street
New York, NY 10004
RE: Classification of coated fabrics
Dear Mr. Nixon:
This is in reply to your letters of October 21, 1988, and
October 26, 1988, concerning the tariff classification of coated
fabrics, produced in either Hong Kong or Taiwan, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Please reference your client The Leslie Fay Companies,
Inc.
FACTS:
The merchandise at issue consists of ten styles of woven
fabrics, of various colors, to be used for rainwear. You have
stated that all samples are constructed from man-made filaments.
We assume that the yarns of nylon and polyester have a tenacity
not exceeding 60 centinewtons per tex. The composition of the
samples is as follows:
Fabric Code No.
Fiber Content and Treatment
Fabric Weight
FL64367
100% polyester
laminated with polyurethane
0.06 g/"2
93 g/m2
6KOS MJ
69% polyester, 31% nylon
laminated with polyurethane
Not Provided
H2OFF
100% polyester
laminated with polyurethane
0.1 g/"2
155 g/m2
LU2505
100% nylon
laminated with polyurethane
0.1 g/"2
155 g/m2
ST385
100% nylon
laminated with polyurethane
0.00324 oz/"2
142.37 g/m2
SH704
50% nylon, 50% polyester
laminated with polyurethane
0.0026 oz/"2
114.25 g/m2
SH711
68% nylon, 32% polyester
laminated with polyurethane
0.0028 oz/"2
123.03 g/m2
WRP731
85% polyester, 15% nylon
calender finished
0.003 oz/"2
131.82 g/m2
L118
100% nylon
laminated with polyurethane
Not Provided
1684
100% polyester
laminated with polyurethane
0.06 g/"2
93 g/m2
ISSUE:
Whether the merchandise is considered coated with plastics
under HTSUSA?
LAW AND ANALYSIS:
Style WRP731
Style WRP731 is not coated with any material; it is
therefore classified as a woven fabric of synthetic filament yarn
.
All Other Styles
Heading 5903, HTSUSA, provides for classification of
textile fabrics impregnated, coated, covered or laminated with
plastics, other than tire cord covered by Heading 5902. The
General Rules of Interpretation (GRI's) to the HTSUSA govern the
classification of goods in the tariff schedule. GRI 1 states, in
pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter
notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRI's, taken in order
.
Note 2 of Chapter 59, HTSUSA, provides, in pertinent part:
Heading No. 59.03 applies to:
(a) Textile fabrics, impregnated, coated, covered or
laminated with plastics, ... 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 colour; * * *
The wording of Note 2(a)(1) ("cannot be seen with 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, covered or laminated. The plastics material added to the
fabric must be visibly distinguishable from that fabric without
the
use of magnification. Any change in the "feel" of the material
is
not taken into account. In essence, the plastics coating must
alter the visual characteristic of the fabric in order for the
fabric
to be considered coated with plastics.
Applying the statutory test to the submitted samples, using
normally corrected vision in a well lighted room, it is our
opinion
that Styles 6KOSMJ, SH704, SH711, 1684, H2OFF, and FL64367 do
not have a polyurethane application visible to the naked eye.
Any
change in the material is due merely to a change in color,
particularly within the interstices of the fabric, resulting from
the
plastic layer. Therefore, these styles are classifiable based
upon
their material and construction. To aid us in this pursuit, we
note that Note 2(A) to Section XI provides:
Goods classifiable in chapters 50 to 55 or in
heading 5809 or 5902 and of a mixture of two
or more textile materials are to be
classified
as if consisting wholly of that one textile
material which predominates by weight over
each other textile material.
In Styles L118, ST385, and LU 2505, however, the weave of
the fabric is no longer visible on the coated side. These
samples
have a polyurethane application which alters the surface charac
ter
of the material, apart from any change in color. Therefore,
these
styles are classifiable in heading 5903, HTSUSA, based upon their
components.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified as follows: Styles L118, ST385, and LU2505 under
subheading 5903.20.2500, HTSUSA, textile category 229, as textile
fabrics impregnated, coated, covered or laminated with plastics,
other than those of heading 5902, with polyurethane, of man-made
fibers, other, other. The applicable rate of duty is 8.5 percent
ad
valorem.
Styles 6KOSMJ, 1684, WRP731, and H2OFF under subheading
5407.72.0010, HTSUSA, textile category 619, as 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 synthetic filaments, dyed, weighing
not more than 170 g/m2, containing 85 percent or more by weight
of polyester filaments. The applicable rate of duty is 17
percent
ad valorem.
Style FL4367 under subheading 5407.73.2010, HTSUSA, textile
category 619, as 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 synthetic
filaments, of yarns of different colors, other, weighing not more
than 170 g/m2, containing 85 percent or more by weight of
polyester filaments. The applicable rate of duty is 17 percent
ad
valorem.
Style SH711 under subheading 5407.72.0020, HTSUSA, textile
category 620, as 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 synthetic
filaments, dyed, weighing not more than 170 g/m2, other. The
applicable rate of duty is 17 percent ad valorem.
Style SH704 under subheading 5407.73.2020, HTSUSA, textile
category 620, as 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 synthetic
filaments, of yarns of different colors, other, weighing not more
than 170 g/m2, other. The applicable rate of duty is 17 percent
ad
valorem.
In the future, the Customs Service will entertain ruling
requests for no more than five articles of merchandise at one
time.
The designated textile and apparel category may be
subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are
the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the
time
of shipment, the Status Report On Current Import Quotas (
Restraint
Levels), an issuance of the U.S. Customs Service, which is
updated
weekly and is available at your local Customs office.
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 importing the merchandise to determine the
current
applicability of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division