CLA-2 CO:R:C:G 085849 CB
Mr. Nam Y Choi
Ilshin America, Inc.
614 Stanley Place
River Vale, NJ 07675
RE: Classification of woven coated fabric
Dear Mr. Choi:
This is in response to your letter of October 17, 1989,
requesting a classification ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for a certain
woven fabric.
FACTS:
The sample submitted, designated as item no. IS-12M, is a
plain woven bleached fabric composed of 100% viscose rayon. It
contains 72 single yarns per inch in the warp and 46 single yarns
per inch in the filling. The fabric is constructed using 58/1
c.c. staple yarns in both the warp and the filling. Weighing 58
g/m including the weight of the thermoplastic "glue", this
product will be imported in 44/45 inch widths. The weight of the
plastic thermodots that have been applied to the fabric is stated
to be 0.25 ounces per yard. The thermodots are distributed over
one surface of the fabric.
ISSUE:
Whether the plastic thermodots constitute a coating or
covering under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
-2-
Chapter 59 of the HTSUSA provides for impregnated, coated,
covered or laminated textile fabrics. More specifically, such
fabrics are classifiable in heading 5903, HTSUSA. The
Explanatory Notes to Chapter 59 state in part that heading 5903
covers "...textile fabrics which are spattered by spraying with
visible particles of thermoplastic material and are capable of
providing a bond to other fabrics or materials on the application
of heat and pressure."(emphasis added) The Explanatory Notes
constitute the official interpretation of the tariff at the
international level.
Chapter 59, Note 2, defines "visible" for heading 5903
purposes. It provides, in part, that the heading 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)....
It is Customs position with respect to the subject fabric, that
on examining the material in a well lighted room, the plastic
coating is not visible to the naked eye. Therefore, the fabric
is not classifiable in Chapter 59.
Classification of the fabric is based upon its fiber
content, construction and the level of processing to which it
has been subjected. The subject fabric is composed of 100%
viscose rayon which is considered an artificial man-made fiber.
Chapter 55, HTSUSA, provides for man-made staple fibers. More
specifically, the subject fabric is classifiable in heading 5516,
HTSUSA, which provides for woven fabrics of artificial staple
fibers.
HOLDING:
The subject sample, IS-12M, is classifiable in subheading
5516.11.0010, HTSUSA, which provides for woven fabrics of
artificial staple fibers, containing 85 percent or more by weight
of artificial staple fibers, unbleached or bleached, plain weave.
The rate of duty is 17 percent ad valorem and the textile
category is 611.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) 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.
-3-
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.
Sincerely,
John Durant, Director
Commercial Rulings Division