CLA-2 CO:R:C:G 087119 CRS
Mr. Nam Y. Choi
Director
Ilshin America, Inc.
614 Stanley Place
River Vale, NJ 07675
RE: Woven fusible interlining cloth where thermoplastic coating
is visible to the naked eye is considered coated with
plastics; modification of HRL 085849 dated January 8, 1990
Dear Mr. Choi:
This is in reply to your letter dated April 25, 1990, in
which you requested a ruling concerning the classification of
woven fusible interlining cloth under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A sample was
submitted with your request.
FACTS:
The merchandise in question is a bleached plain woven fabric
of 100 percent staple viscose rayon, item no. IS-12M. The fabric
is spattered with a thermoplastic material which when heated,
serves to bond the interlining to other fabrics. The fabric will
be imported from the Republic of Korea in 44/45 inch widths.
Entry will be through the port of New York.
The fabric was submitted by Customs to laboratory analysis
which determined that the fabric has been sprayed with polyamide
dots that enable the fabric to be thermally bonded to other
fabrics by the application of heat and pressure. The sample
fabrics are 93 percent rayon fabric and 7 percent polyamide dots,
by weight.
The fabric at issue, IS-12M, was the subject of a previous
ruling request in Headquarters Ruling Letter (HRL) 085849 dated
January 8, 1990. There it was held that the plastic coating was
not visible to the naked eye and consequently, that the fabric
was not classifiable in heading 5903, HTSUSA.
ISSUE:
Whether the thermoplastic coating is visible to the naked
eye such that the interlining fabric is classifiable in heading
5903, HTSUSA.
LAW AND ANALYSIS:
Heading 5903, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics. Note
2(a)(1), Chapter 59, HTSUSA, restricts the scope of heading 5903
to those textile fabrics in which the impregnation, coating or
covering can be seen with the naked eye.
The Harmonized Commodity Description and Coding System,
Explanatory Notes (1990), 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, page 816, 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.
The plastics (polyamide) coating applied to the fabric at issue
is visible to the naked eye in the form of small crystalline
particles. Moreover, as a result of the plastics coating, the
IS-12M fabric is capable of bonding to other fabrics on the
application of heat and pressure. Consequently, the fabric is
classifiable in heading 5903.
The instant fabric is identical with the fabric at issue in
HRL 085849. In view of this, we no longer adhere to our holding
in HRL 085849.
HOLDING:
Accordingly, the fabric in question is 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 is dutiable at a rate of 8.5 percent ad
valorem. The textile category is 229.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), HRL 085849 of January 8, 1990, is modified in conformity
with the foregoing.
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,
John Durant, Director
Commercial Rulings Division