CLA-2 CO:R:C:G 087128 CB
Stephen M. Zelman
Attorney at Law
271 Madison Avenue
New York, New York 10016
RE: Coated Interlining Fabric
Dear Mr. Zelman:
This is in resply to your inquiry of April 16, 1990, on
behalf of Samuel Haber's Sons, Division of QST Industries, in
which you requested a classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA),
concerning the above referenced merchandise. Four samples were
submitted with your request.
FACTS:
The merchandise in question are four samples of fusible
interlining fabric imported from France. You have stated that it
is anticipated that the merchandise will be entered through the
New York Seaport.
Styles F2643 and F7548 are black in color. Styles 1302 and
1608 are charcoal in color. All four samples contain
thermoplastic dots of polyamide resin on one side. You state
that the interlinings will be used primarily on wearing apparel
and, that 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 the subject fabrics are classifiable in heading
5903, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
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is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
Chapter 59, HTSUSA, provides for textile fabrics
impregnated, coated, covered or laminated with plastics. 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)....
It is clear that the visibility requirement must be met
before a textile can be classified in heading 5903, HTSUSA. The
thermoplastic coating applied to the fabrics at issue is visible
to the naked eye. The coating appears as small, crystalline
particles, roughly similar to salt. The Explanatory Notes (EN)
to the HTSUSA, which constitute the official interpretation of
the tariff schedule at the international level, state that
heading 5903 includes:
[T]extile 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 instant fabrics have been sprayed with particles of
thermoplastic material and are capable of providing a bond to
other fabrics. Therefore, they are classifiable in heading 5903,
HTSUSA.
HOLDING:
The fabrics in question are 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, of man-made fibers, other.
The rate of duty is 8.5 percent ad valorem and the textile
category is 229.
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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.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division