CLA-2 CO:R:C:G 086846 CMR
Mr. Carlton L. Brainard
District Director of Customs
U.S. Customs Service
111 W. Huron Street
Buffalo, New York 14202-2378
RE: Internal Advice Request 5/90 regarding classification of
vertical blind material
Dear Mr. Brainard:
This ruling is in response to a request for internal advice
initiated by Sonnenberg, Anderson, O'Donnell & Rodriguez on
behalf of their clients, Edward Zarach & Associates and the
Cooper Industries/Kirsch Company, regarding the classification of
vertical blind material.
FACTS:
Five styles of vertical blind fabric are at issue: Clouds,
Contempo, Lagoon, Navarre, and Oxford. Samples of the fabrics at
issue, impregnated with plastics and not impregnated, were
submitted. However, this office did not receive samples of the
Oxford fabric and therefore, this ruling will be limited to the
fabric samples we did receive.
The various styles are similarly made of woven man-made
fiber construction. They have all been impregnated with a
plastics material which, according to the importer, is a
polyvinyl chloride. However, two samples were sent to the
Customs laboratory for analysis and the laboratory report
indicates that the samples had a polyurethane type plastics
material applied to them.
The vertical blind materials are made in Canada by Newlands
Textiles, Inc. and are imported on rolls of approximately 3-1/2
inch widths and are sold by the linear unit. After importation,
the materials are fabricated into vanes for vertical blinds.
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ISSUE:
Are the fabric samples classified as impregnated fabrics of
heading 5903, HTSUSA, as narrow woven fabrics of heading 5806,
HTSUSA, or as woven fabrics of Chapters 54 or 55?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, provided such
headings or notes do not otherwise require, according to [the
remaining GRIs taken in order]."
The General Explanatory Note for Chapter 58 indicates that
narrow woven fabrics of heading 5806, impregnated, coated,
covered or laminated, are excluded from Chapter 58. Note 1,
Chapter 59, provides, among other things, that woven fabrics of
heading 5806 are included in the expression "textile fabrics" for
the purposes of Chapter 59. Therefore, if we find that these
fabrics are impregnated with plastics, they are classifiable in
Chapter 59. If they are not impregnated with plastics, within
the requirements of the HTSUSA, then classification as narrow
woven fabrics of heading 5806 must be considered.
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902. Note 2, Chapter 59, 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."
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Therefore, following the strict wording of Note 2(a)(1), for
a fabric to be considered impregnated, coated or covered within
the meaning of the Note, the plastics material added to the
fabric must be visibly distinguishable from the fabric without
the use of magnification. However, Customs has ruled that
magnification may be used, as an aid, to verify that a substance
which appears to be a plastic is indeed a plastic.
In the Import Specialist's comments in the file, she
indicates that small amounts of transparent plastic are visible
at the interstices of the yarns when the fabrics are held up to
light. Upon inspection at Headquarters, we were also able to
perceive plastic in the intersections of the yarns of the fabrics
when holding the fabrics up to light. In only one instance was
it necessary to verify what was being seen by use of
magnification.
It is permissible to view fabrics from various perspectives:
frontal, cross-sectional, and by holding it up to light. In the
instance of impregnated fabrics, it is possible that the only
means by which the impregnation may be visible to the naked eye
is looking for the presence of the plastics material in the
interstices of the yarns.
HOLDING:
Since the fabrics are impregnated by plastics material which
is visible to the naked eye, the fabrics are classified as
textile fabrics, impregnated with polyurethane, of man-made
fibers, other, other in subheading 5903.20.2500, HTSUSA, textile
category 229, dutiable at 8.5 percent ad valorem. Products
classified in this subheading which meet the requirements of
originating in Canada as prescribed in the United States-Canada
Free Trade Agreement are subject to duty at 6.8 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.
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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