CLA-2 CO:R:C:G 085850 CB
Mr. Nam Y Choi
Ilshin America, Inc.
614 Stanley Place
River Vale, NJ 07675
RE: Classification of knit coated fabric
Dear Mr. Choi:
This is in response to your letter of October 17, 1989,
requesting a binding classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for two
fusible-interlining knit fabrics with thermoplastic glue on one
surface from Korea.
FACTS:
Two samples were submitted for classification. Both
samples, items IS-2040M and IS-9016, are 100% nylon bleached
tricot knit fabrics. The weight of the thermoplastic glue
applied to IS-2040M is stated to be 0.25 ounces per linear yard.
Item IS-9016 is said to have 0.56 ounces per linear yard of
thermoplastic glue. Both fabrics will be imported in 44/48 inch
widths.
ISSUE:
Whether the thermoplastic glue is considered 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, fabrics
that are impregnated, coated, covered or laminated with plastics
are classifiable in heading 5903. Chapter 59, Note 2, provides
in part that Heading 5903 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)....
The Explanatory Notes, which constitute the official
interpretation of the HTSUSA at the international level, state in
regard to Heading 5903 that:
This heading also 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)
It is clear that the visibility requirement must be met before a
textile fabric can be classified in heading 5903, HTSUSA. It is
Customs position that with respect to the subject fabrics, the
plastic coating applied to the IS-2040M is not visible to the
naked eye. The fabric is not classifiable in Chapter 59.
Pursuant to Chapter 59, Note 2(a)(1), classification of the
IS-2040M is remanded to Chapter 60, HTSUSA, which provides for
knitted or crocheted fabrics. IS-2040M is classifiable as a warp
knit fabric in subheading 6002.43.0080, HTSUSA.
Regarding the IS-9016 fabric, on examining the material in a
well lighted room, the plastic coating is visible to the naked
eye. Therefore, the fabric is classifiable in subheading
5903.90.2500, HTSUSA.
HOLDING:
The IS-2040M is classifiable in subheading 6002.43.0080,
HTSUSA, which provides for other knitted or crocheted fabrics,
other fabrics, warp knit, of man-made fibers, other. The textile
category is 222 and the rate of duty is 14 percent ad valorem.
-3-
The IS-9016 is classifiable in subheading 5903.90.2500,
HTSUSA, which provides for textile fabrics impregnated, coated,
covered or laminated with plastics, other than those of heading
5902, other, other, other. The rate of duty is 8.5 percent ad
valorem and the textile category is 229.
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.
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