CLA-2 CO:R:C:G 086891 CRS
Stephen M. Zelman, Esq.
Attorney at Law
271 Madison Avenue
New York, NY 10016
RE: Knit fabric with spattering of thermoplastic resin, where
dots of resin are visible to the naked eye, is considered
coated with plastics under Note 2, Chapter 59.
Dear Mr. Zelman:
This is in reply to your letter dated February 22, 1990, to
our New York office, on behalf of your client, Samuel Haber's
Sons, concerning the tariff classification of fusible interlining
fabrics imported from France. Fabric samples were submitted
with your ruling request.
FACTS:
The merchandise in question consists of four styles of weft
inserted man-made fibers fusible interlining fabrics, as follows:
style F7493, color 47 (grey), of 50 polyester, 28 percent cotton,
22 percent rayon; style F1403, color 47 (grey), of 70 percent
rayon, 30 percent polyester; style F7633, color 431 (grey), of
100 percent polyester; and style F2748, color 43 (grey), of 100
percent nylon. It is anticipated that the merchandise will be
imported through New York Seaport.
The fabrics are used as interlining, primarily on wearing
apparel, and due to the presence of the thermoplastic resin, are
capable of providing a bond to other fabrics or materials on the
application of heat and pressure.
ISSUE:
Whether fabrics sprayed with dots of thermoplastic resin are
coated such that they are classifiable in heading 5903, HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, covers textile fabrics impregnated,
coated, covered or laminated with plastics. In order for a
fabric to be considered coated within the meaning of heading
5903, Note 2(a)(1), Chapter 59, provides that whatever the nature
of the plastic material, the coating must be visible to the naked
eye.
The Explanatory Notes, which constitute the official
interpretation of the Harmonized System at the international
level (four and six digits), provide in pertinent part at EN
59.03 that the coated fabrics of heading 5903 include:
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.
The thermoplastic coatings applied to the fabrics in question are
in all cases visible to the naked eye. The coatings applied to
styles F1403 and F7493 resemble small crystalline particles,
roughly akin to salt crystals, and are readily apparent. In
contrast, the thermoplastic dots of styles F7633 and F2748 are
slightly harder to distinguish.
Since it can be difficult using only the naked eye to
determine that what the eye perceives is indeed an impregnation,
coating, covering or lamination, Customs has ruled that the naked
eye test can be augmented by the use of magnification in certain
circumstances. Thus in a memorandum dated March 14, 1988, we
ruled that magnification is allowable as an aid in determining
whether what could be seen on the surface of a fabric was a
coating or merely the textile itself.
Nevertheless, before using magnification, it is Customs'
practice to examine textile fabrics with the naked eye alone in
order to ascertain if a coating is present. If nothing
resembling a coating is observed, the fabric will not be
considered coated for classification purposes; but, if a visual
examination suggests the presence of a coating, Customs may
examine the fabric under magnification to confirm or refute the
initial observation.
With regard to styles F7633 and F2748, however, it is
unnecessary to resort to magnification since the thermoplastic
coatings, while faint, are just visible to the naked eye either
as crystalline particles or as specks of matter. A coating
therefore need not be readily or easily visible for the purposes
of Note 2(a), Chapter 59, HTSUSA. Although Customs is of the
opinion that magnification is unnecessary in this case, its use
here supports the initial observation that a coating is present.
HOLDING:
The four fabrics at issue are classifiable in subheading
5903.90.2500, HTSUSA, under the provision for textile fabrics
impregnated, coated, covered or laminated with plastics, other
than those of heading 5902, other, of man-made fibers, other,
other, and are dutiable at 8.5 percent ad valorem. The textile
category is 229.
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 internal
issuance of the U.S. Customs Service, which is available for
inspection 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
Jerry Laderberg, Acting Director
Commercial Rulings Division